PENGARUH NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO DAN LEVERAGE TAERHADAP PENGUNGKAPAN RISIKO KEUANGAN

This study aims to analyze and provide empirical evidence of the influence of Non Performing Loan, Loan to Deposit Ratio, and Leverage for Financial Risk Disclosure in Banking. independent variable in this study is Non Performing Loan, Loan to Deposit Ratio, and Leverage. The dependent variable in this study is the Financial Risk Disclosure. This study using secondary data from annual report of banking companies 2011-2013. Sample on this study is 62 companies. The data used in this study is secondary data with sample selection using purposive sampling method. Analysis tools used in this study is logistic regression analysis with a significance level of 5%. The results of this study indicate that variable Loan to Deposit Ratio is positive and significant impact on the Financial Risk Disclosure. While variable Non Performing Loan, and Leverage no effect for Financial Risk Disclosure