Abstract
This study aims to empirically examine the factors that affect the level of financial statements disclosure, using financial leverage, size, auditor type, profitability, age, and risk as independent variable.<br />This study was conducted using multiple regression analysis and data processing with the E - views 6.0 program. The data in this research is secondary data obtained from the audited financial statements for 2010-2014 and the annual report for 2011-2013. The population in this study amounted to 141 companies, which obtained a sample of 69 companies and 207 units of observation (69 companies multiplied by 3 years).<br />The results from this study indicate that there are two independent variables to be significant with level of disclosure of firm report , financial leverage to be negative significant for determining the level disclosure and firm size has a positive significant with the level disclosure. While 4 other variables, auditor type, the profitability, firm age and firm risk insignificant with the level of disclosure.<br />Key words : financial statement disclosure, leverage, size, auditor type, profitability, age, risk
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