This study aimed to analyze the effect of company size, company age, leverage, profitability level and independent commissioner toward intellectual capital disclosure. Independent variables in this study are firm size, company age, leverage, profitability level and independent commissioner, while the dependent variable is intellectual capital disclosure. Populations in this study are banking
companies listed in Indonesia Stock Exchange 2014-2016 periods. Samples in this study were chosen by purposive sampling method and obtained 81 research samples. The data analysis tool used multiple regression analysis. The results of this study indicated that company size positively affect intellectual capital disclosure and company age negatively affect intellectual capital disclosure. While leverage, level of profitability, and independent commissioners have no effect toward intellectual capital disclosure.