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The purpose of this study was to analyze the effect of ownership concentration, leverage, the independent Commissioner, firm size and firm age on the disclosure of intellectual capital. This analysis uses the independent variable which are the concentration of ownership, leverage, the independent Commissioner, firm size and firm age and the dependent variables of intellectual capital disclosures. The sample used is secondary data from the Indonesia Stock Exchange (IDX) which are the company's Annual Report Financial Institutions namely Banking, Finance and Insurance listed on the Stock Exchange in 2009. Sample is using purposive sampling method, and the sample selection criteria. The sample used is 32 companies. To examine the relationship between intellectual capital disclosures with several independent variables used multiple regression analysis. Results of the analysis based on the use of all the independent variables indicate that ownership concentration and firm size have a significant effect on the disclosure of intellectual capital, while leverage, and independent commissioners, and firm age did not significantly influence the intellectual capital disclosures.
Kata kunci: pengungkapan intellectual capital, konsentrasi kepemilikan, leverage
