Indonesia as the population increases, but this is inversely proportional to the availability of land so that the idea of developing high-rise buildings arises. Building projects are high-risk projects, at height there are many hazards such as falling, slipping, falling materials, and electrocution. This study uses a simple linear regression method to see how height affects work accidents and conducts a risk assessment. The results of large-sized companies, height has a significant effect on the risk of falling from height by 30.5%, the risk of eye, skin and respiratory disorders by 14.8% and the risk of being pinched at the work site by 21.4%. In medium-sized companies, height has a significant effect on the risk of falling from height by 15.6% and the risk of eye, skin and respiratory disorders by 11.7%. In small-size companies, height has a significant effect on the risk of falling from height by 12.2% and the risk of being hit by materials from above by 45.5%. The result of the risk assessment for all company qualifications is falling from a height with an average risk index value for large companies of 15.36 (high risk), medium companies 16.52 (high risk) and small companies 8.47 (medium risk).