This study aims to determine the analysis of the factors affecting the completeness of the disclosure financial statements. Subjects in this study are manufacturing companies that listing in Indonesia Stock Exchange during the period 2012-2015. In this study 106 the number of observation data by using purposive sampling method. The analytical tool used is multiple linear regression (Multiple Regression Analysis). Based on the analysis that has been done shows that the liquidity has no effect on the completeness of the disclosure, leverage has no effect the completeness of the disclosure financial statements, the profitability impact positively on the completeness of the disclosure financial statements, The public shareholding positive effect on completeness of the disclosure financial statements, Firm size of the company's has no effect on the completeness of the disclosure financial statements, Firm age positive effect on completeness of the disclosure financial statements the company's status negative effect on completeness of the disclosure financial statements.