Abstract
This study aims to determine how the role of corporate governance non-executive directors, board size, dan KAP scale on voluntary disclosure in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling method and valid data according to the criteria were 279 data. Data processing techniques using multiple regression analysis what helped by Econometrical Views 11 Student Version Lite (EViews 11 SV Lite). The results of this study indicate that non-executive directors and KAP scale do not have a significant effect, board size has a significant effect on voluntary disclosure. The implication of this study is that there is a need for improvement. the board of directors that carries out the company's operational functions for oversight which will improve the wider business performance reports.
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