The purpose of this study is to analyze the effect of firm size, the age of the company's liquidity and leverage to the breadth of annual report disclosure. The dependent variable in this study is the expanse of annual report disclosure, while the independent variables in this study are firm size, age of firms, liquidity and leverage. The population in the research is the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 to 2016. This research uses 64 data samples. Data collection technique used in this research is purpsive sampling while technical data analysis used in this research is descriptive statistic, classical assumption test, multiple linear regression analysis and hypothesis test. The result of analysis shows that partially firm size has an effect on to the expanse of disclosure of annual report, company's age does not affect the expanse of annual report disclosure, liquidity does not have an effect on the expanse of annual report disclosure, leverage does not have an effect on the expanse of annual report disclosure.