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Article History: Received January 24, 2018 Accepted March 3, 2020 Available March 31, 2020 The study aims to analyze the influence of the duties and responsibilities of directors, institutional ownership, managerial ownership, capital structure and firm size by risk management disclosure at the Islamic banks in 2010-2014. The study used purposive sampling method where 35 analysis units from 60 population of Islamic banks in Indonesia. Analysis technique which used to examine the hypotheses was multiple linear regression analysis using SPSS 21 tool. The result of the study shows that firm size has a significant positive effect on risk management disclosure. Meanwhile, the other variables which are the duties and responsibilities of directors, institutional ownership, managerial ownership and capital structure do not affect on risk management disclosure. The conclusions of the study are that there is no significant positive effect of corporate governance mechanism and capital structure on risk management disclosure. Firm size has a significant positive effect on risk management disclosure. The bigger company will do a better risk management disclosure.

The Effect of Corporate Governance Mechanisms, Capital Structure and Firm Size on Risk Management Disclosure