This research aims to find empirical evidence of the influence of the companies characteristic and corporate governance disclosure against the risk of the company. Company’s characteristic that is used in this research is the company size, profitability, and solvency. While corporate governance used in this study are independent Board of Commissioners and independent audit committee. The population used in this research are the manufacturing companies listed on the Indonesia stock exchange in period 2014-2016. Samples taken by using purposive sampling that result in 346 companies. The analytical method used is multiple regression analysis. The results show that company’s size, profitability, Board of Commissioners and independent audit committee have positive effect toward enterprise risk disclosure. While solvency has not a positive effect toward disclosure of the risks of the company.