This research aimed to analyze the effect of firm size, profitability, leverage and
firm age to intellectual capital disclosure. The sample used was Companies listed
in the kompas index of 100 Indonesia Stock Exchange 2013 to 2015 period. This
study used purposive sampling to decide the sample with the total population were
162 firms and 54 firms. The research employed quantitative research design using
secondary data from the firm financial and annual report. Data were analyed using
descriptive statistics, classic assumption test, coefficient of determination, double
linear regression analysis and hyphothesis test. the result revealed that the firm
size had significant positive effect to intellectual capital disclosure. Meanwhile,
profitability, leverage and firm age no effect to intelectual capital disclosure