This study aims to determined the effect of foreign ownership, public accounting
firm size, age of listing, leverage, and profitability in voluntary disclosure. The
data used in this study are secondary data taken from company financial reports.
The data used in this analysis method used in this study is multiple linear
regression analysis. 67 data of banking companies were teken as sample using
purposive sampling technique. The results of this study indicated that foreign
ownership and profitability have no effect on voluntary disclosure. Public
accounting firm, age of listing, and leverage have a positive effect on voluntary
disclosure.