This study aims to examine the effect of ownership structure (proxies by
management ownership, domestic institution ownership, foreign institution
ownership, public ownership), firm size, and profitability toward risk management
disclosure on banks listed in Indonesian Stock Exchange (IDX) during 2015-2017
periods. This observation was based on secondary data from annual financial
reports of those companies. Samples were taken by purposive sampling method
and data were analyzed using multiple regression analysis method. The results of
this study showed that firm size has significantly positive effect toward risk
management disclosure while management ownership, domestic institution
ownership, foreign institution ownership, public ownership, and profitability have
no effect toward risk management disclosure.