This study was the effect of liabilities financial instruments disclosure and adherence to corporate value. The purpose of this study was to test and prove there any influence liabilities and disclosure adherence to corporate value represented by the stock return. This research is quantitative research through data collection through secondary data and studies library. To test the validity of the data in this study using descriptive analysis, data normality test, classic assumption test (test multicollinearity), tests of significance (R squared test and test hypotheses) and multiple linear regression test The results of this study prove that the instrument liabilities and disclosure of liabilities observance of financial instruments and significant positive effect on firm value. This shows that if the company has a high liability, followed by pengungkapnnya it adds the confidence of investors. So investors interested in investing that will affect stock returns. 
Keywords: Liabilities, Disclosures, Stock Return