This study has the objective to test and analyze the influence of financial factors consisting of Debt to total assets, current ratio, the size of the cooperative, Net Profit Margin, Status of Cooperation and the age of the company simultaneously or partial on the level of completeness of the disclosure of financial statements based Financial Accounting standards (IFRSs) Entities Without Public Accountability (ETAP) in Malang Women’s Cooperative, as well as finding the most dominant influence. The results of the study, Factors Financial consisting of Debt to total assets, current ratio, the size of the Cooperative, Net Profit Margin, and the age of the cooperative simultaneous positive effect on the level of completeness of the disclosure of financial statements based Financial Accounting Standards (IFRSs) Entities Without Public Accountability (ETAP) at the Women’s Cooperative Malang. Partial influential Debt to total assets and the age of the Cooperative, for the Current Ratio, sizes Cooperatives, Net Profit Margin, no effect. Debt to total assets is the most dominant variable. With koefsien highest value that is equal to .154.