This study is based on 30 manufacturing companies in Indonesia Stock
Exchange period 2008-2012. The objective of the study is to analyze the influence
of company size, type of industry, leverage, profitability and liquidity toward the
level of risk disclosures. The sample of this study is 30 manufacturing companies
listed in Indonesia Stock Exchange year 2012. This study uses content analysis
method based on identification of risk information in the annual report.
Hypotheses are developed to analyze the influence of size, industry type, leverage,
profitability and liquidity toward risk disclosure. The result of this study is
company size, leverage and liquidity influence the level of risk disclosure,
however company’s profitability and industry type do not influence the level of
risk disclosure.