KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN, DAN KEBERADAAN RISK MANAGEMENT COMMITTEE
Levi Tri Istorini
Prodi Akuntansi Fakultas Ekonomi Universitas Islam Indonesia
Condongcatur, Depok, Sleman-Yogyakarta, 55283, Indonesia.
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The research aimed to demonstrate empirically the relationship of commissioners board characteristics and the company characteristics against the existence of Risk Management Committee (RMC) and Separated Risk Management Committee (SRMC). In this research the characteristics of commissioners board consisted of independent commissioners and the size of commissioners board and also characteristics of the company consisting of auditors reputation, financial reporting risk, company industry type, company size, and leverage. The population taken in this research was all companies in BEI. The method of data analysis was logistic regression analysis with SPSS version 20. The results of this research showed that the variables that were proved to have positive and significant influence to the existence of the RMC were independent commissioner, leverage, and the size of the company while the size of commissioners board, auditors reputation, financial reporting risk, and types of industry were not proved to give an influence to the existence of RMC. The research also proved that the auditors reputation and the size of company gave positive and significant effect to the existence of SRMC while independent commissioner variables, the size of commissioners board, financial report risk, and the type of industry did not have an effect to SRMC’s existence.
Key words: commissioners board characteristics, company characteristics, Risk Management Committee (RMC), Separated Risk Management Committee (SMRC)