SUMMARY
This study assesses the level of transparency of risk information in Islamic banks and whether the mechanism of Islamic corporate governance affects the level of transparency of risk information in Islamic banks. Data is collected from annual report and websites of Islamic banks operating in countries included in the list of countries have the most developed Islamic finance market in the world for the period 2014-2017 by performing a content analysis and regression test. This study found that the level of transparency of risk information in Islamic banks is still quite low, most Islamic banks disclose less than 60% of the risk information transparency index items in Islamic banks. In addition, there are no Islamic banks that disclose all information in the index and the highest risk information transparency score is 80.65. The regression results show that Islamic Corporate Governance has a positive association with the level of transparency of risk information in Islamic banks. This finding is very valuable for enhanching and strenthening the role and statusof SSB in governance of Islamic banks and designing policies and relevant standard to improve transparency in Islamic banks.