ABSTRACT
This study aims to know and analyze whether the board of comissioners, the number of meeting by commissioners, the composition of the independent comissioners and Audit committees, the number of Audit committee meetings and institutional ownership have a positive influence on the level of financial risks disclosure or not. In this study, the financial risk disclosures is Measured by a Wallace index. Population used is banking companies listed in the Indonesian Stock Exchange from 2009 to 2011. The sample selection uses purposive sampling method. It is obtained 72 data met the criteria. Then, the Data Analysis Technique uses multiple linear regression. The result of the study shows the board of comissioners, the number of meeting by commissioners, the composition of the independent comissioners and Audit committees, the number of Audit committee meetings and institutional ownership have a positive influence on the level of financial risks disclosure. Meanwhile, the board size has no significant influence on the financial risk disclosure. Therefore, Simultaneously, the board size, the number of board meetings, the proportion of independent Commissioners, the proportion of the independent audit committee members, the number of audit committee meetings, and institutional ownership have a significant influence on the financial risk disclosure.
Keywords: the board of comissioners, the number of meeting by commissioners, the composition of the independent comissioners and Audit committees, the number of Audit committee meetings and institutional ownership and financial risks disclosure.