committe, independent commissioner, and firm size to intellectual capital
disclosure in property and real estate companies listed on Indonesia Stock
Exchange period 2014-2016. This research uses purposive sampling method for
sample determination. The research data are 87 data. The analysis technique
used is multiple linear regression analysis. The results of the analysis showed that
firm size has positive significant effect to intellectual capital disclosure. While the
variables of the frequency meeting of audit committee, the size of the audit
committee, and the independent commissioner have no positive significant effect
to intellectual capital disclosure.