摘要：The purpose of this research is to analyse the influence of profitability, earning growth, and independent commissioner of the intellectual capital disclosure with firm size as a moderating variable. The population of this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2014 until 2016 consisting of 149 companies. Samples are selected using purposive sampling method and obtained 189 unit analyses as observations’ objects from 63 companies. Moderated regression analysis by difference absolute value test was used to analyse data. The study result shows that profitability effect positively significant on intellectual capital disclosure. Earnings growth and independent commissioner has significantly influenced but in negative way. Firm size moderates significantly the effect of profitability and earnings growth on intellectual capital disclosure, but firm size cannot be used to moderate the influence of independent commissioners on intellectual capital disclosure. Conclusion from this research that intellectual capital disclosure is influenced by profitability and firm size can moderate the effect of profitability and earnings growth.
关键词：Earnings Growth; Firm Size; Independent Commissioner; Intellectual Capital Disclosure; Profitability
