The purpose of this research is to provide empirical evidence about factors that influence the company’s decision to implement PSAK 24 (2013) Employee Benefits in an interim financial report of 2015, the effects for company that implement these standard, and how company disclose information related to the implementation and efect of PSAK 24 in the interim financial report of 2015. This research included companies listed in Indonesia stock exchange by using logistic regression analysis. The result of this research indicate that implementation of PSAK 24 in interim financial report influenced by market capitalization, number of employee, and auditor. This research also provides results in which disclosure of the implementation and effect of most companies have been appliying PSAK 24 in financial interim report of 2015 has been done in accordance with the rules ini PSAK 24.