ABSTRAK
Penelitian ini bertujuan untuk mengetahui sejauh manakah pengaruh operational risk disclosure dan corporate governance memberikan pengaruh pada perusahaan perbankan di Indonesia. Pada penelitian ini menggunakan variabel independen berupa company size, managerial ownership, board independence, government ownership, foreign ownership, profitability, leverage, dan auditor eksternal terhadap operational risk disclosure. Perusahaan yang dijadikan sampel dalam penelitian ini adalah 30 perusahaan perbankan di Indonesia yang mengeluarkan annual report pada tahun 2010, 2011, 2012, 2013, dan 2014.
Pengukuran operational risk disclosure (pengungkapan risiko operasional) dalam penelitian ini menggunakan Operational risk disclosure quality index (ORDQI) yang diadaptasi dari penelitian Barakat dan Hussainey (2013). Teknik pemilihan sampel dilakukan dengan menggunakan teknik Purposive sampling. Pengukuran variabel dilakukan dengan analisis regresi sederhana dan  berganda.  Dalam  memastikan  manajemen  perusahaan  telah  berjalan
dengan baik dan sesuai dengan peraturan yang berlaku, corporate governance
dalam suatu perusahaan sangatlah penting.
Hasil penelitian ini menunjukkan bahwa operational risk disclosure memiliki pengaruh yang signifikan negative terhadap perusahaan perbankan di Indonesia. Hal ini menunjukkan adanya indikasi bahwa perusahaan- perusahaan perbankan di Indonesia masih relative rendah dalam menerapkan operational risk disclosure dalam annual reportnya.
Kata    Kunci    :    Operational    risk    disclosure,    Corporate    Governance,
Perusahaan perbankan di Indonesia, annual report.
ABSTRACT
This research aims to know the extent to which are the operational risk disclosure and corporate governance may exert influence on the banking company in Indonesia. In this study using independent variables in the form of company size, production management, ownership, board independence, government ownership, foreign ownership, profitability, leverage, and external auditors against operational risk disclosure. The company that made the sample in this study was 30 banking company in Indonesia that issued the annual report in 2010, 2011, 2012, 2013, and 2014.
The measurement of operational risk disclosure in this study using Operational risk disclosure quality index (ORDQI) adapted from Barakat and Hussainey research (2013). Sample selection technique is done using a Purposive sampling technique. Variable measurement is done with the simple and multiple regression analysis. In ensuring the management of the company
has been going well and according to regulations, corporate governance in an enterprise is very important.
The results of this study showed that operational risk disclosure has significant negative influence towards banking company in Indonesia. This shows that there is an indication that the banking companies in Indonesia is still relatively low in implementing operational risk disclosure in annual report.
Keywords: Operational  risk  disclosure,  Corporate  Governance,  Indonesia banking, annual report.