Penelitian ini bertujuan untuk mengetahui pengungkapan informasi intellectual capital pada perusahaan yang terdaftar di Jakarta Islamic Index (JII). Penelitian dilakukan dengan menguji pengaruh karakteristik perusahaan (size, profitabilitas, leverage, likuiditas, tipe industri dan umur perusahaan) dan pengaruh struktur corporate governance (ukuran komite audit, komposisi dewan komisaris dan auditor eksternal) sebagai variabel independen, terhadap intellectual capital disclosure sebagai variabel dependen. Sampel yang digunakan dalam penelitian ini berjumlah 66 perusahaan yang selama tahun 2009-2014. Sampel ini dipilih dengan menggunakan metode purposive sampling. Intellectual capital disclosure diukur menggunakan disclosure score dan sebanyak 9 hipotesis diuji dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil analisis statistik menunjukkan bahwa rata-rata informasi pengungkapan intellectual capital yang diungkapkan oleh perusahaan-perusahaan yang terdaftar di Jakarta Islamic Index (JII) sebesar 70%. Hasil penelitian menunjukkan bahwa dalam komponen karakteristik perusahaan, terdapat dua variabel yang berpengaruh terhadap intellectual capital yaitu, tipe industri berpengaruh negatif terhadap intellectual capital dan umur perusahaan berpengaruh positif terhadap intellectual capital. Sedangkan untuk struktur corporate governance terdapat dua variabel yang berpengaruh negatif terhadap intellectual capital yaitu, komposisi dewan komisaris dan auditor eksternal. Dan terdapat lima variabel independen lainnya yang tidak berpengaruh terhadap intellectual capital diantaranya size, profitabilitas, leverage, likuiditas dan ukuran komite audit. Kata kunci : intellectual capital disclosure, karakteristik perusahaan, struktur corporate governance

This study aims to determine the level of intellectual capital disclosure in the annual report issued by the companies listed in the Jakarta Islamic Index (JII). The research was conducted by examining the effect of company characteristics (size, profitability, leverage, liquidity, industry type and age of the firm) and the influence of corporate governance structure (size of the audit committee, the composition of the board of directors and external auditors) as independent variables, the intellectual capital disclosure as the dependent variable. The sample used in this research are 66 companies listed in the Jakarta Islamic Index (JII) during 2009-2014. These samples were selected using purposive sampling method. Intellectual capital disclosure is measured using a disclosure score and as many as 9 hypothesis tested in this study using multiple linear regression analysis. Statistical analysis showed that the average information disclosure of intellectual capital that is disclosed by the companies listed in the Jakarta Islamic Index (JII) by 70%. The results showed that the characteristics of the components of the company, there are two variables that affect the intellectual capital that is, the negative effect on the industry type and age of the company's intellectual capital positive effect on intellectual capital. As for the corporate governance structure, there are two variables that negatively affect intellectual capital that is, the composition of the board of directors and external auditors. And there are five other independent variable that does not affect the intellectual capital including size, profitability, leverage, liquidity and size of the audit committee. Keywords : intellectual capital disclosure, the characteristics of the company, corporate governance structure

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