This research aims to determine the effect of firm size, leverage, the public shareholding portion, ROI and size of the public accounting firm toward voluntary disclosure. The population in this study are the sector manufacturing companies that were listed in Indonesia Stock Exchange for year of 2013-2015. The sampling technique is purposive sampling method. This research used an secondary data from the official website of Indonesia stock exchange (www.idx.co.id) and information from Indonesian Capital Market Directory (ICMD). Testing tools used in this research is a multiple linear regression test. The results of this research showed that: (1) firm size has a influence on voluntary disclosure; (2) leverage has no influence on voluntary disclosure; (3) the public shareholding portion has a influence on voluntary disclosure; (4) ROI has a influence on voluntary disclosure; (5) size of the public accounting firm has a influence on voluntary disclosure.
Keywords: Voluntary disclosure, firm size, The Public Shareholding Portion, ROI, Size Of The Public Accounting Firm
