PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN DAN PENGENDALIAN EKSTERNAL TERHADAP KEBERADAAN RISK MANAGEMENT COMMITTEE
Abstract: The inherent risks
in firms’operating activities require firms to establish effective risk management.
The complexity of modern bussiness forces firms to put more effors to reduce
negative effects of uncontrolled risks. Risks management is becoming crucial Risk
Management Committee has been widely established in many public firms. This committee is
under the supervision
of Board of
Commissioners. This study
examine the effects of Corporate Governance, the characteristics of the
company and auditor quality on the
existence of Risk
Management Committee of
non-financial public companies. This
study uses secondary
data from annual
reports of non-financial companies listed
on Indonesia Stock
Exchange in 2008-2013.
Using logistic regression, the
results show that
frequency of board
meetings, concentration of ownership
and size of
the company affects
the existence of the Risk
Management Committee (RMC).
Keywords: Risk Management
Committee, auditor quality, corporate governance, frequency of board meeting
Penulis: Desi Waty Febryna
Kode Jurnal: jpakuntansidd150605
