Items of the disclosure studied include compulsory and voluntary disclosure to gain the total item of 112 disclosures.The method analysis of the data used is multivariate regression or the test on the hypothesis conducted to identify whether leverage, liquidity, profitability, public share, and the age of the company have significant influence towards the level of disclosure of financial statement completeness. Sample used is 118 manufacturing company financial statements in 2004 -2006 which are taken using purposive sampling. A study in disclosure of financial statement will give a viewpoint about disclosure practice conducted in Indonesia. Disclosure of financial statement is factor that is significant in achieving capital market efficiency and as a means of public accountability. Lack of efficiency in performance in optimizing their own capital to generate net income but using its assets productively increased so the profits derived by companies based on investments invested in the company is good enough.This study aims to test the factors that influence the level of disclosure of financial statement completeness in manufacturing companies registered in the Jakarta Stock Exchange. Profitability ratios show poor performance because the net profit of each sale is decreasing. The ratio of debt management, total debt to total assets is good enough because the company is able to cover its debt through its own capital and able to cover the interest expense with the funds owned. The ratio of asset management increases overall, because the company is already efficient in the use of assets to create sales that will increase the company's profit. The results of the research liquidity ratio, Current ratio and Quick Ratio decreased which indicates the liquidity of the company is not good and in fulfilling its smooth liability has not been said good. Financial ratios used: Liquidity Ratios, Asset Management Ratios, Debt Management Ratios and Profitability Ratios. The purpose of this study to determine the financial performance of PT Unilever Indonesia Tbk 2010-2015 period.
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