PENGARUH NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO DAN UKURAN PERUSAHAAN TERHADAP PENGNGUKAPAN RISIKO KEUANGAN

This research aims to analyze and provide the evidence empirically influence of Non Performing Loan, Loan to Deposit Ratio and firm size against financial risk disclosure in banking. This study uses secondary data are derived from the financial statements, banking company that went public in 2010-2012. The sample in the study amounted to 72 companies. Study on sampling method using purposive sampling. The research of methods of analysis using multiple regression liner with a 5% significance level. The research results indicate only a variable Loan to Deposit Ratio influential positive and significant against financial risk disclosure. While the Non-Performing Loan and firm size doesn't affect the disclosure of financial risk.