<![CDATA[This study aims to analyze the effect of firm size, firm age, profitability, leverage, and independent commissioners on intellectual capital disclosure. This study uses a sample of real estate and property companies listed on the Indonesia Stock Exchange in 2018-2020 with a population of 60 companies and a total sample of 12 companies. This study used purposive sampling method as a data collection method. This study uses panel data regression analysis with the Eviews version 10 program. The results of this study indicate a positive and significant effect on intellectual capital disclosure. While, company size, company age, and independent commissioners have a negative and insignificant effect on intellectual capital disclosure. Profitability has a positive and not significant effect. Simultaneously, this study shows that firm size, firm age, profitability, leverage, and independent commissioners of intellectual capital disclosure.]]>
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