Partially size significantly influence the company's financial statement disclosure and managerial ownership affect the disclosure of financial statements.The conclusions of this research is only the size of the company having a significant effect on the disclosure of financial statements. The results showed the simultaneous measurement company and managerial ownership affect the disclosure of financial statements. This research testing methods through multiple linear regression analysis with SPSS 20. The data used is secondary data taken with engineering documentation. The research sample of 10 companies during the fifth period, in order to get a sample of 15 taken by purposive sampling technique. The population in this study is a real estate company listed on the Indonesia Stock Exchange in 2010-2014. 1.2 Laporan Keuangan dan Pengaruhnya bagi Perusahaan Laporan keuangan yang dipublikasikan dianggap memiliki arti penting dalam menilai suatu perusahaan, karena informasi laporan keuangan itu dapat dianalisa apakah perusahaan itu baik atau tidak bagi yang berkepentingan. The purpose of this study was to analyze the variables that Influence the size of the company and managerial ownership on the disclosure of financial statements This study includes a quantitative descriptive study, which reveal the size of the influence between variables expressed in figures.
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