ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBENTUKAN RISK MANAGEMENT COMMITTEE Studi Empiris Perusahaan Non Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011
Abstract: The aim of this
research is to analyze the factors which influential the establishment of Risk
Management Committee (RMC). There are two types of RMC, the one that combined
with the audit committee and seperated from the audit committee. The factors
that used in this research are board of director characteristic and firm
characteristic that consist of proportion of independent commissioner, board
size, board meeting, commissioner with accounting/finance expertise, and
leverage, also firm size as control variabel.
Sample of this research were 204 samples from non financial
companies listed in Indonesia Stock
Exchange for the observation period of 2008 until 2011. Collecting data in this
research used a purposive sampling method. This research used logistic
regression to analyze data.
The results of this research indicated that firm size affected positively
and significant with the establishment of RMC that combined with audit
committee and separated RMC. The other variables (proportion independent commisioner, board
size, board meeting, commisioner with accounting/financial expertise, leverage)
have no significant association with the establishment of RMC that combined
with audit committee and separated RMC.
Keywords: Corporate
Governance, Risk Management Committee, Board of Commissioner Characteristics,
and Firm Characteristics
Penulis: Ana Khusnun Safitri,
Wahyu Meiranto
Kode Jurnal: jpakuntansidd131096
