摘要：Keywords: Company Characteristics, Completed Disclosure ABSTRACT This study aims to look at and analyze the influence of firm characteristics, both simultaneously and partially to the index of disclosure. In this study, the objects were used 38 companies of miscellaneous industry sectors which is registered at the Indonesian Stock Exchange for the period 2007 and 2008. The examined variables are liquidity, leverage, profitability, firm size, and type of ownership of a company that is predicted to affect the index of completeness of disclosure in the annual report. Results from this study are the variable liquidity, leverage; profitability, firm size, and type of ownership of the company together (simultaneously) affect the completeness of the disclosure of annual reports. The results also showed that partial variable liquidity, leverage, company size and type of company ownership to significantly influence the completeness of the disclosure of annual reports, and the only variable profitability has no significant effect on the completeness of the disclosure of annual reports.
