This study aimed to test the effects of leverage, liquidity, profitability, share of public and company age on the completeness of voluntary disclosure on the manufacturing companies listed in Indonesia Stock Exchange with periode 2006 – 2009, either simultaneously or partial. The method used in sampling is purposive sampling. The method of analysis used is multiple linear regression with a significant level of 0.05.
The results of this study concluded that the leverage, liquidity, profitability, share of public and company age of the simultaneously effect on the completeness of voluntary disclosure with F value 19.525 and significancy value 0,000 less than 0,05. Partially leverage, liquidity, profitability and share of public shares has no effect on the completeness of voluntary disclosure with t value 0.645, -1.138, 0.252 and 1.319 and significancy value 0.522, 0.261, 0.802 and 0.193 more than 0,05, but the company age effect with t value -3.103 and significancy value 0.003 less than 0,05.