CIA Director William J. Casey has filed a new list with the Senate Ingtelligence Committee of more than 100 legal clients, including large corporations such as Pan Am, Kennecott Copper and Merrill Lynch and the governments of Indonesia and South Korea.

Sen. Barry Goldwater (R-Ariz.), chairman of the committe, sent the new listing to the secretary of the Senate yesterday, noting that it supplemented what Casey had supplied the committee at his confirmation hearing early this year. The earlier submission covered only the last two years.

Casey's former law firm, Rogers & Wells of New York, told the committee the list represented clients for which Casey "had billable time or otherwise received credit" from 1976 to 1981.

Casey came under intense criticism in Congress last month after Max Hugel, his choice to run the CIA's clandestine arm, was forced to resign because of allegations of financial wrongdoing while a businessman. Goldwater and other senators called for Casey's resignation because of errors in judgment but, after a hearing July 29, agreed he was fit to serve.

A CIA spokesman declined to comment on the new list yesterday. The committee staff is checking Casey's records while preparing a report on the Hugel affair that is expected to be completed soon after the Senate reconvenes in two weeks.

A Justice Department official said yesterday that Rogers & Wells was a registered foreign agent for Indonesia in 1977 and 1978, trying to obtain "U.S. foreign tax credits for Indonesian income taxes paid by U.S. oil companies." Casey's new list of clients also included Pertamina, the Indonesian national oil company.

It could not be learned immediately whether Casey had registered separately as a foreign agent or whether he would have been required to do so.