This research aims to examine the influence of company characteristics on Intellectual Capital Disclosure (ICD) through the company website. The dependent variable in this research is Intellectual Capital Disclosure (ICD) via the company website. Meanwhile, the independent variables used in this research are company characteristics consisting of company size, company profitability, company leverage, involvement in high-tech industries, size of commissioners, and independent commissioners. This research combines several company characteristics and focuses on websites as a form of exploration of the development of previous research.

The population used in this research are non-financial companies listed in the LQ45 Index as a result of the major evaluation in January 2023. This research used 37 companies as samples as a result of the purposive sampling that was carried out.