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Enterprise risk management is a popular strategy to evaluate and manage all of the risks in a firm. The research aims to prove the influence of corporate governance and concentration ownership on disclosure of Enterprise risk management empirically. The ERM practice is measured based on ERM index, which considers the eight dimensions of ERM by COSO framework. The population consisted of banking companies listed on the Indonesian Stock Exchange in 2009 to 2011. Samples were collected by purposive sampling and resulted in 10 companies as the final sample. Data collected from annual reports and company websites, and analyzed by multiple regression analysis. The results indicated that existence of board of commissioner size, auditor reputation, and concentration ownership have significant effect on enterprise risk management, but other variables which are independent commissioners and risk …