The aim of this study to reveal about the factors that affect the disclosure of pro forma and the factors that are believed to affect the pro forma disclosure is leverage, market expectations, type of industry, the company's performance, company size, income benchmark, the age of the company and the company's liquidity. This study is a survey research and data are obtained in the form of secondary data and questionnaire data from 50 public companies manufacturing sector in Indonesia 2010-2014. Based on the data to be processed, this research includes quantitative research. Of the entire population of a public company manufacturing sector as a valid sample of 143 companies is determined by 50 companies using purposive sampling method with certain criteria, so that overall there are 250 observations. Data processed using Eviews version 7 which apply to the determination of the regression equation Pooled LS models, Fixed Effect Model (FEM), Random Effects Model (REM). By knowing the REM as regression models were fit to the regression equation is IDK = 0.859691 - 0.041504 * LV + 0.000141 * EKP - 0.002033 * TYPE + 0.00406 * ROA - 0.001506 * SIZE + 0.004805 * BML + 0.000221 * UM - .000424 * CR + [PER = F]. It was found that the market expectations, profitability, earnings benchmark and age of companies have a positive effect on the disclosure of pro forma, but leverage, industry type, company size and liquidity of the company have the opposite effect. Leverage, market expectations, profitability, earnings benchmark and liquidityscompany have significant influence on the disclosure of pro forma, but the type of industry, company size and age of companies have no significant effect of pro forma disclosures.

disclosure, pro forma, leverage, profitability, liquidity

• Dr. Drs. Heri Sukendar W, Ak., M.M., BKP., CA

• Dr. Gen Norman Thomas, SE, MM,Ak, CA

• Iswandi, S.E., Ak., M.M., BKP, CA, CFE