Diponegoro Journal of Accounting
Volume 1, Nomor 1, Tahun 2012

ANALISIS PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBERADAAN KOMITE MANAJEMEN RISIKO (Studi kasus pada perusahaan yang Listing di BEI periode 2008-2010)


Wahyuni, Tri, Harto, Puji



Article Info

Publish Date
03 Oct 2012

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.


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Original Source : http://ejournal-s1.undip.ac.id/index.php/accounting/article/view/566
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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...