The research aims to analyze the influence of intellectual capital, intellectual capital disclosure and earning management on value of the company with independent commissioner as moderating variable. Value of the company measured by Tobin’s Q, intellectual capital measured by VAIC, intellectual capital disclosure used item checklist measured by Bukh et, al. the samples in this research were 68 banking companies listed in Indonesia Stock Exchange (ISX) year 2013-2015. The analysis tool in the order to test hypothesis was multiple regression analysis by using SPSS 22.0. The result of the study indicates that intellectual capital has significant positive effect on value of the company, intellectual capital disclosure has significant negative effect on value of the company, and earning management has no significant effect on value of the company, however independent commissioner can’t be moderate influence earning management on value of the company.