Hubungan Karakteristik Dewan Komisaris dan Perusahaan Terhadap Keberadaan Komite Manajemen Risiko pada Perusahaan Go Public Indonesia
| Main Author: | JANUARTI, Indira |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
Departemen Akuntansi Fakultas Ekonomi Universitas Indonesia
, 2012
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| Subjects: | |
| Online Access: |
https://eprints2.undip.ac.id/id/eprint/987/1/JAKI%20vol%209.pdf https://eprints2.undip.ac.id/id/eprint/987/ |
Daftar Isi:
- This study aims to examine the association between board of commisioner and firm characteristic ยท to the existence of risk management committee (Rk!C) and type of RNIC, whether it is combined or separated from audit committee. The board of commisioner andfirm characteristics used in this study are independent commisionet: board size, auditor reputation complexity, financial reporting risk leverage, and firm ize. Population consists of Bursa Efek Indonesia (BEJ)-listed companies from nonfinanciai industry in 2007- 2008. Sample wa collected based on purposive sampling and resulted 24 companies as afinai sample. Data was collected from the annual report, and was a sed with logistic regres ion. The re ults, based on logistic regression analyses, indicated that firm size has a positive and significant association with the existence of RMC and separated RMC. The other variable (independent commisionen board size, auditor reputation, complexity.financial reporting risk leverage) have no significant association with the existence of.RJ.;J. and separatedRlvi .