The Effect of Good Corporate Governance, Leverage and Company Profile on Risk Disclosure Anita Elisabeth 1 , Wiwik Utami 2 {anita.elisabeth29@gmail.com 1 , wiwik.utami@mercubuana.ac.id 2 } Universitas Mercu Buana, Jakarta, Indonesia 12 Abstract. This research aims to examine the effect of Good Corporate Governance, leverage, and company profile on risk disclosure. Risk disclosure is the disclosure of information relating to risks presented in a company's financial statements in accordance with the type of risk studied. Good Corporate Governance in this research consist of commissioners and directors 'meetings, attendance of commissioners and directors' meetings and company size. This research is quantitative research on state- owned companies listed on the Indonesia Stock Exchange in 2014-2018 using the entire population in the study consisting of 20 populations and 100 observations. Multiple regression analysis is performed to analyze the data. The results showed the presence of board of commissioners and directors’ meetings, company size and company profile influence on risk disclosure. While meeting frequency of board commissioners and directors, leverage have no effect on risk disclosure. Keywords: Good Corporate Governance, Leverage, Company Profile, Risk Disclosures 1 Introduction Financial information is a useful and useful record for companies in carrying out business activities carried out every day. From these financial statements, it can be seen how healthy the company is in carrying out its business activities. The business or business that is carried out must contain risks both small, medium or large risks. So that there is a need for risk disclosure. The more disclosed, the more transparent the company is. Disclosure of risk itself is a principle implemented by the company to win the hearts of shareholders. And as an indicator in looking at risk disclosure through financial information. Risk disclosure is a condition in which financial statements play an active role, because risk disclosure is part of accounting and investment practices (ICAEW, 1999 in Abraham and Cox, 2007). Linsley and Shrives (2006) and Amran et al. (2009) categorizes risks in six types namely financial risk, operations risk, empowerment risk, information processing and technology risk, integrity risk, strategic risk. The measurement of risk disclosure is made by using the total words examined in financial information. This measurement is used because it can describe the risks of what is actually disclosed in the Financial Statements. Associated with the disclosure of these risks, there are phenomena related to investment, namely Foreign Direct Investment. MICOSS 2020, September 28-29, Jakarta, Indonesia Copyright © 2021 EAI DOI 10.4108/eai.28-9-2020.2307512