This study aims to analyze the influence of firm characteristics on the
completeness of the disclosures in annual reports of listed manufacturing
companies in Indonesia Stock Exchange in 2009 until 2013. Characteristics of the
companies represented by four independent variables and the completeness of the
disclosures as the dependent variables.Data from this study were obtained from
annual reports of manufacturing firms drawn from the Indonesia Stock Exchange.
The population of this study are manufacturing companies listed on the Indonesia
Stock Exchange during the years 2009-2013 amounting to 137 companies.
Determination of the sample using purposive sampling method. Type of data are
secondary data in the form of annual reports as the media manufacturing
companies. Data analysis tool is multiple regression analysis. The hypothesis
testing used F test and T test.
The result of the research showed that based on simultaneous liquidity,
profitability, firm size and the proportion of public ownership had effect toward
the completeness of the disclosure in annual report or manufacture company.
Partially, liquidity and pofitability did not effect positively toward the
completeness of the disclosure in annual report of manufacture company. While,
Variable firm size have positive effect and significant toward the completeness of
the disclosure in the annual report of manufacture company and the proportion of
public ownership have negative effect and significant toward the completeness of
the disclosure in the annual report of manufacture company.