This research aimed to analyze the influence board of independent commissioners, educational background of the board of commisioners, leverage and intensity of research and development on intellectual capital disclosure. The dependent variables in this research was intellectual capital disclosure. The independent variables in this research were board of independent commissioners, educational background of the board of commisioners, leverage and intensity of research and development. The samples in this research are 51 companies listed in Indonesia Stock Exchange 2016 selected through purposive sampling. The result showed that board of independent commissioners, leverage, and research and development positively influenced intellectual capital disclosure. Educational background of the board of commisioners negatively influenced intellectual capital disclosure.