<![CDATA[Abstrak Tujuan penelitian ini adalah menganalisis pengaruh ukuran perusahaan, umur perusahaan, komisaris independen, leverage, dan konsentrasi kepemilikan terhadap intellectual capital disclosure. Sampel yang digunakan adalah data sekunder dari Bursa Efek Indonesia (BEI) yaitu laporan keuangan dan Annual Report perusahaan manufaktur yang listing pada tahun 2010 di BEI. Sampel diambil dengan metode purposive sampling. Sampel yang digunakan sebanyak 68 perusahaan. Metode statistik menggunakan Analisis Regresi Linear Berganda. Hasil penelitian ini menunjukkan secara parsial variabel ukuran perusahaan tidak mempengaruhi intellectual capital disclosure. Umur perusahaan tidak mempengaruhi intellectual capital disclosure. Komisaris Independen tidak mempengaruhi intellectual capital disclosure, leverage tidak mempengaruhi intellectual capital disclosure, dan Konsentrasi kepemilikan tidak mempengaruhi intellectual capital disclosure. Pengujian secara simultan menunjukkan kelima variabel tidak mempengaruhi intellectual capital disclosure. Abstract The purpose of this study was to analyze the effect of firm size, firm age, independent commissioners, leverage, and the concentration of ownership of the intellectual capital disclosure. The sample used is secondary data from the Indonesia Stock Exchange (IDX) the financial statements and the Annual Report of listed manufacturing companies on the Stock Exchange in 2010. Samples were taken by purposive sampling method. The samples used were 68 companies. Statistical methods using Multiple Linear Regression Analysis. The results of this study indicate a partial variable does not affect the size of the company's intellectual capital disclosure. Age does not affect the company's intellectual capital disclosure. Independent Commissioner does not affect intellectual capital disclosure, leverage does not affect intellectual capital disclosure, and the concentration of ownership does not affect intellectual capital disclosure. Simultaneous testing showed five variables did not affect the intellectual capital disclosure.]]>
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