Occupational Health and Safety (OHS) is currently a serious problem in the manufacturing industry. The high rate of occupational accidents and work-related diseases indicates the challenges faced in ensuring safe and healthy working conditions for workers. OHS disclosure is very important to provide more information to the public and company stakeholders. Methods for this study include quantitative analysis and secondary data collected from sustainability reports and annual reports of manufacturing companies listed on the IDX between 2021 and 2023. With the use of the purposive sampling method, 45 participants were chosen. Analyses carried out using SPSS. Findings indicated that while firm size does impact OHS disclosure, leverage does not impact K3 disclosure, firm age does not impact K3, profitability does not impact K3, board of commissioners size does not impact K3, and public share ownership does not impact K3.This research contributes theoretically and practically. Theoretically, this research can add to the literature or references related to disclosure of occupational health and safety, while practical contributions can be a reference for policy making by the government and the formulation of related company strategies.

Keyword: Occupational health and safety disclosure, leverage, theory stakeholder, Profitability