The dramatic development of knowledge and information technology nowadays has taken intellectual capital as an important factor in creating value-added corporate in order to win the competition. The structures of ownership and corporate governance are believed as the important determinants which can affect intellectual capital. This study aims to examine the effect of family ownership, board size, independent commissioner proportion, audit committee size, audit committee activity, with the control variable of corporate size and debt structure on intellectual capital. The sample involved in this study was the service companies listed in sharia stock index of Indonesia in 2015 by employing purposive sampling where it was obtained 65 companies. The data were obtained from their annual report and then were analyzed using multiple linear regression method by making use of SPSS 21. The findings showed that family ownership has positive significant effect on intellectual capital. The board size has positive insignificant effect on intellectual capital. The proportion of independent commissioner also has positive insignificant effect on intellectual capital. Audit committee size has positive significant effect on intellectual capital. Committee audit activity has positive significant effect on intellectual capital. While corporate size, the control variable, has positive significant effect on intellectual capital and debt structure has negative insignificant effect on intellectual. This study confirms the previous studies that ownership structure and corporate governance are the important factors determining intellectual capital.

Keywords: intellectual capital, family ownership structure, corporate governance, corporate governance mechanism, sharia stock index of Indonesia