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The Effect of Mandatory Disclosure and Voluntary Disclosure in Annual Report to Asymmetry Information and the Impact to Earning Quality The needed of full and qualified information in any form is very important for the decision maker, such as an investor, creditor and other stakeholder. One of the important source is the annual report. It contains information such as background information, financial and non financial information, projected information, and management discussion and analysis, which is very important for financial report users in making any decision. This research was conducted to determine whether the mandatory disclosure and voluntary disclosure to asymmetry information. And also whether the asymmetry information which is indicated by bid-ask spread to earning quality. This research uses descriptive method by using a cross sectional study. The population in this study were mining and oil and gas companies listed in Indonesian Stock Exchange in the 2010. From the survey data were calculated using purposive sampling method, obtained 24 samples of companies. Data processing was performed linear regression and testing hypotheses were tested with t-statistics test and F-statistic test at 5% significance level. The test results simultaneously with the statistical test showed that there were significant influence of disclosures toasymmetry information and there are also significant influence asymmetry information to earning quality. Partial test results with statistical test showed that partially increasing mandatory disclosure and voluntary disclosure has significant influence to decreasing asymmetry information. While asymmetry information have a significant negative effect to earning quality. Keywords: Mandatory Disclosure, Voluntary Disclosure, Asymmetry Information, Earning Quality