This study aims to analyze the effect of ownership structure on intellectual capital disclosures moderated by the audit committee quality. Measurement of intellectual capital in the company's disclosure of this study used an index developed by Li et al. (2008). The independent variables in this study are managerial, institutional, government and foreign ownership. The moderating variable in this study is the audit committee quality. The dependent variable in this study is the intellectual capital disclosures. The population of this study is banking companies that are included in intellectual capital intensive companies listed on the Indonesia Stock Exchange and Bursa Malaysia. The sampling technique used in this study was purposive sampling. The analysis used in this study was multiple linear regression, simple linear regression, independent sample t test, and chow test with SPSS 15.0. The results of this study indicates that managerial ownership have a negative significant effect on intellectual capital disclosure in Indonesia and Malaysia. Institutional, government and foreign ownership that have a positive significant effect towards intellectual capital disclosure on Indonesia and Malaysia. Only managerial ownership moderated by the quality of audit committees proved to weaken the effect of managerial ownership on intellectual capital disclosure in Indonesia and Malaysia. The quality of the audit committee is only proven to strengthen the effect of government ownership in Malaysia. There are differences in the effect of ownership structures on intellectual capital disclosures in Indonesia and Malaysia. However, there is no difference in the effect of ownership structure on intellectual capital disclosures moderated by the audit committees quality in Indonesia and Malaysia.