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The purpose of this study is to discuss the role of the company's 100 compass indexed in developing the best practices of corporate governance on voluntary disclosure. Based on the annual financial statements of 70 companies listed on the Indonesia Stock Exchange (IDX) for 2015-2016, the results show that the average voluntary disclosure in the company's annual report of 100 to 2015 composite protected futures is 76.73%. This value indicates that the company indexed 100 compasses on average can meet 21 items of 28 voluntary disclosure items. The percentage of unsatisfactory disclosure implies that there are several factors that may prevent the company from disclosing some sensitive information. The results of the study show that institutional ownership has a positive effect on voluntary disclosure, while for the proportion of boards of commissioners with accounting or business skills, and the proportion of audit committees with accounting or business skills has a significant negative effect on voluntary disclosure and other variables, ie the proportion of independent board of commissioners, meetings of the board of commissioners, the frequency of audit committee meetings and the proportion of independent audit committees have no effect on voluntary disclosure.

international journal of academic research in accounting, finance and management sciences

Implementation of Good Corporate Governance and Voluntary Disclosure Compliance: 100 Compass Index Companies Listed Indonesian Stock Exchange (IDX) 2015-2016