Determinant Tingkat Keputusan Pengungkapan Wajib Risiko Keuangan Perbankan dan Peran Corporate Governance Sebagai Varibel Moderasi

Mandatory Risk Disclosure for Banking Industry that have public accountability is become important to improve public trustworthy.The disclosure should be prepared based on regulation from Bank Indonesia and Financial Accounting Standard. The objective of this study was to obtain empirical evidence about the effect of ownership structure, size of board directors, reputation of audit firm towards compliance level of mandatory risk disclosure with corporate governance as moderating variable. Samples in this study was selected by using purposive sampling method and the secondary data used in this study was analyzed by using multiple regression method. The samples in this study were 31 firms in bankingsector that were listed at Indonesia Stock Exchange for the period 2012-2013. The result of this study showed that ownership structure, size of board directors, reputation of audit firm simultaneously have significant effect toward compliance level of mandatory risk disclosure. Reputation of audit firm had significant effect towardscompliance level of the mandatory risk disclosure. While ownership structure, size of board directors had no significant effect towards compliance level of the mandatory risk disclosure.Corporate governance doesn’t moderate the relationship between ownership structure, size of board directors, reputation of audit firm towards compliance level of mandatory risk disclosure