Noviyanti, N., Afrizal, A. and Machpuddin, A. 2020. Factors That Affect The Level of Disclosure of Financial Statements With Institutional Ownership as Moderated Variables in Indonesia Stock Exchange Companies 2013 – 2018. JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal). 5, 1 (Apr. 2020), 21-30. DOI:https://doi.org/10.22437/jaku.v5i1.9251.