The purpose of this study is to examine the effect of mandatory disclosure compliance IFRS levels and capital structure on earnings response coefficient (ERC). The mandatory disclosure compliance IFRS levels is proxied by the checklis index disclosures and capital structure is proxied by the debt ratio. This study used two control variables, which are firm size and Audit quality. This study used secondary data derived from the financial statements of listed companies in Indonesia Stock Exchange in 2014-2015. Based on the method of purposive sampling method and was obtained 114 observations. The technique for examining the hypothesis is multiple regression analysis. The results show that mandatory disclosure compliance IFRS levels has significantly influence on the ERC. capital structure has a negative effect on the ERC.