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Karakteristik dewan komisaris, karakteristik perusahaan, dan keberadaan risk management committee

Journal from JIPTUNMERPP / 2017-07-25 09:27:26
Oleh : Levi Tri Istorini ; Sigit Handoyo, Diploma 3 of Banking and Finance Merdeka University Malang
Dibuat : 2014-05-01, dengan 0 file

Keyword : Commissioners board characteristics, company characteristics, risk management committee (RMC), separated risk management committee (SMRC)

The reseach aimed to demonstrate empirically the relationship of commissioners board characteristic and the company characteristic 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 characteristic of the company consisting of auditors reputation, financial reporting risk, company industry type, company size, and leverage. The population taken ini this research was all companies in BEI. The method of data analysis was logistic regression analysis with SPSS version 20. The result of this research showed that the variables that were proved to have positive and significant influence to the existence of the MRC were independent commissioner, leverage, and the size of the company while the size of commissioners board, auditors reputation, financial reporting disk, and types of industry were not proved to give an influence to the existence of MRC. 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 repost disk, and the type of industry did not have an effect to SRMCÂ’s existence.

Deskripsi Alternatif :

The reseach aimed to demonstrate empirically the relationship of commissioners board characteristic and the company characteristic 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 characteristic of the company consisting of auditors reputation, financial reporting risk, company industry type, company size, and leverage. The population taken ini this research was all companies in BEI. The method of data analysis was logistic regression analysis with SPSS version 20. The result of this research showed that the variables that were proved to have positive and significant influence to the existence of the MRC were independent commissioner, leverage, and the size of the company while the size of commissioners board, auditors reputation, financial reporting disk, and types of industry were not proved to give an influence to the existence of MRC. 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 repost disk, and the type of industry did not have an effect to SRMCÂ’s existence.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiDiploma 3 of Banking and Finance Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.