Products  of accounting in  the form of financial statementâannual  report is the exposure of the report containing the accountability        of   the  management              of operational  activities  to  the  shareholders, but now need to extend this paradigm to be accountable to all  stakeholders. This study is       an       empirical      study  conducted      in manufacturing companies listed in IDX are intended to identify and examine the effect of  management  ownership,  leverage,  size, and                  profitability     on       social  disclosure (Sustainable  Reporting)  in  their  annual reports during the  period 2007-2010. The results of                    this      study       indicate      that management  ownership  and  leverage  has no  effect on       the       disclosure      of    social reporting in annual reports, whereas firm size and profitability have an influence on social disclosure in annual reports. Keywords: Social  Disclosure,  Sustainable Reporting, Management Ownership, Leverage, Firm Size, Profitability
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