Pengaruh Variabel Keuangan Dan Karakteistik Perusahaan Terhadap Luas Pengungkapan Sukarela(Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

The purpose of this study was to analyzed to affect of determined profitability, liquidity , leverage, company size, and listing age on voluntary disclosure. Population of this research were all of manufacturing firms listed on Indonesian Stock Exchange (BEI) in 2015-2017. The sampling method used purposive sampling methodand obtained as many as 159 companies. Data analysis method used multiple linier regression method.The result showed that the liquidity, leverage, and firm size haveeffect on voluntary disclosure while the profitability and firm listing age have no effect on voluntary disclosure