PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN PERUSAHAAN TERHADAP MANAJEMEN RISIKO
| Main Authors: | , Dian Kurniawati, , Wiwin Rahmanti, S.E, M.Com |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/119380/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=59378 |
Daftar Isi:
- This research aims to examine the influence of board and firm characteristics to risk management. The board and firm characteristics used in this study are independent commissioner, board size, educational background of commissioner, auditor reputation, financial reporting risk, complexity, and leverage and also firm size as control variables. The sample used in this study consists of Bursa Efek Indonesia (BEI)-listed companies from nonfinancial industry in 2009-2011. Purposive sampling method used in the selection of the data sample and resulted 468 companies as a final sample. This research uses multinomial logistic regression analysis. The result of this study indicates there is only board size and auditor reputation and also firm size as control variables have significant association with risk management.