ANALISIS PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBERADAAN KOMITE MANAJEMEN RISIKO (Studi kasus pada perusahaan yang Listing di BEI periode 2008-2010)
Abstract: This study aims to
analyze the influence of corporate
governance and firm characteristics to existence of Risk Management Committee
(RMC) and type of RMC, whether it is
separated and combined with audit committee. Variables are break down into independent commissioner,
meeting frequencies, ownership type, auditor reputation, size of subsidiares,
market risk, leverage, age, and company size. This study replicated prior study
conducted by Subramaniam, et al. (2009) with some modification and elimination
of variables. The statistic method to test the hypotheses is logistic
regression analysis. Sample are collected using random sampling included in
eighty non-bank companies listed in BEI for 2008-2010. This study used agency
theory, corporate legitimacy, and signal theory to explain lingkage between
variables. This study showed that some independent variables have positive
effect to the existence of RMC namely meeting frequencies, size of subsidiares,
and company size. While, independent variables that positively influence the
existence of Separate RMC were meeting
frequencies and company size.
Penulis: Tri Wahyuni, Puji
Harto
Kode Jurnal: jpakuntansidd120501
