This research aims to test corporate governance and earning quality effect on internal control disclosure. Corporate governance is measured by managerial ownership, institusional ownership, independent commissioner council, and audit committee. The internal control disclosure on annual report is measured by dummy method. This research used secondary data that were manufacturing companies listed in Indonesia Stock Exchange in 2011-2013. The sample selection used purposive sampling method which gained 16 companies and 48 observing samples. The analysis tool used was multiple liniear regression. The result show that the variable of institusional ownership, independent commissioner council, and earning quality do not affect internal control disclosure. The variable of managerial ownership show that there is negative effect on internal control disclosure. The variable of audit committe shows that there is positive effect on internal control disclosure.