This study aims to determine: 1) size has a positive effect on the Intellectual Capital Disclosure , 2) type of industry have positive effect on the Intellectual Capital Disclosure, 3) the audit committee positive effect on the Intellectual Capital Disclosure,. Research was conduct on the financial statements that issued in Indonesia by using a sample of 254 companies. Sampling method in this research using purposive sampling method. The technique of collecting data from annual reports in Indonesiaand analysis data using descriptive statistics test, the classic assumption test consists of normality test, autocorrelation, multicollinearity test, test of hypothesis test ofheteroskedastisity and use Moderator Regression Analysis (MRA). The result shows are: 1) size have a positive affect on the Intellectual Capital Disclosure, 2) type of industry has no effect on the Intellectual Capital Disclosure, and 3) the audit committee has no effect on the Intellectual Capital Disclosure.