PENGARUH KARAKTERISTIK KOMITE AUDIT, KARAKTERISTIK PERUSAHAAN DAN KOMPENSASI DEWAN TERHADAP KOMITE MANAJEMEN RISIKO (Studi pada Perusahaan Non Financial yang Terdaftar di BEI Tahun 2010-2012)
Abstract: This study aimed to
examine the association between Audit Committee characteristics, firm
characteristics, compensation of Board to the Risk Management Committee. Risk Management
Committee is the existence of RMC in the company, whether incorporated in or
separate from the audit committee and independent Audit Committee. The
variables examined in this study are the characteristics of an Audit Committee
comprised of Audit Committees, accounting and financial expertise of the Audit
Committee, Audit Committee size , the frequency of Audit Committee meetings, as
an independent variable. In addition, the independent variables representing
the characteristics of the company is the risk of financial reports and other
independent variable is the compensation of the Board. Factors such as firm
size, leverage, complexity of firm, and auditor reputation as a control
variable is also examined in this study .
This study used purposive sampling method to non-financial companies
listed on the Indonesia Stock Exchange in 2010 until 2012. Logistic regression
was used as a test of the hypothesis in this study and there are 288 samples
used non-financial companies .
The results of this study indicate that the size and frequency of
meetings of the Audit Committee significantly and positively related to the
Risk Management Committee, while, the accounting and financial expertise of the
Audit Committee, the risk of the financial statements, the compensation Board
and all the control variables no significant effect on the Risk Management
Committee.
Penulis: Vianika Herlantu,
Andri Prastiwi
Kode Jurnal: jpakuntansidd140969
