摘要：Keywords: Index disclosure, liquidity ratios, profitability ratios, leverage, firm size,corporate status, LQ45.ABSTRACTThe financial statements are not an end goal but the financial statements are intended toprovide information useful in making and decision-making and economic enterprise.Disclosure of information in the financial statements should be sufficient to use as a basisfor decision making so as to produce a careful and appropriate decisions. The company isexpected to be more transparent in revealing financial information company, so it can helpdecision-makers such as investors, creditors, and other information users in anticipation ofthe uncertain economic conditions.This study aims to determine the effect of liquidity ratios, profitability ratios, leverage, firmsize, and status of the company's extensive mandatory disclosure of annual reports. The unitof analysis used is LQ45 companies included in the period February 2008 - July 2008. Datawere analyzed using the classic assumption test and multiple linear regression analysis.The results showed that only one variable that affects the broad disclosures required annualreports of variable size companies. As for the variable liquidity ratios, profitability ratios,leverage, and corporate status does not affect the extensive disclosures required annualreports.
