The purpose of this study is to test and empirically prove the effect of intellectual
capital, profitability, auditor type, firm size, and leverage on intellectual capital
disclosure. The theoretical basis used in this research is agency theory and signal
theory. The population used in this study are industrial sector companies listed on
the Indonesia Stock Exchange (IDX) for the 2018-2020 period using the purposive
sampling method. Sample data obtained as many as 33 companies with 99 samples
of data that have met the criteria. The source of this research data is taken from
financial reports or annual reports published on the website www.idx.co.id. The
data analysis model used is multiple linear regression analysis with the help of
SPSS. The results of this study indicate that intellectual capital, profitability, and
type of auditor have no effect on intellectual capital disclosure, then firm size and
leverage have a positive effect on intellectual capital disclosure.