This research aims to know the influence of IFRS implementation to financial statements disclosure, that is counted through public share portion and represented by gray index. Gray Index is Index that explained how the standard level that is occurred (IFRS) has impact to research variable. Gray Index is determined by making descriptive scale which illustrate that financial statements position is bigger IFRS or less than PSAK.
Data used is secondary data that is conventional banking companies’ financial statements that have been publicized since 2009-2013. The population of this research is financial statements of banking companies listed on Indonesia Stock Exchange 2009-2013. Samples are chosen using purposive sampling method, so there are 28 samples that meet the criteria. Research data analysis is simple linear regression by using SPSS.
The result of this research shows that IFRS implementation in gray index of public share portion doesn’t have influence to financial statement disclosure.
Keywords: Gray Index, Public Share Portion, Financial Statements Disclosure