The research aimed to know the effects of company’s size, liquidity, leverage,
and company’s status variables on voluntary disclosure completeness of financial
report. This research used samples of manufacturing companies that registered in
Indonesian Stock Exchange (ISE) 2012-2014 period. The numbers of companies
as the research samples were 46 companies in 3 years observation. Based on the
purposive sampling, the research had 136 annual reports. The hypothesis test in
this research was through multip regression technique.
The research result showed that company’s size, liquidity, leverage, and
company’s status significantly affected on voluntary disclosure completeness of
financial report, where as liquidity did not significantly effect on voluntary
disclosure completeness of financial report.