KUSUMAPALA, LALU (2014) PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK KOMITE AUDIT TERHADAP PEMBENTUKAN RISK MANAGEMENT COMMITTEE. Other thesis, UPN "Veteran" Yogyakarta.
Preview |
Text
ABSTRAK.pdf Download (11kB) | Preview |
Abstract
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik Dewan Komisaris dan
Komite Audit terhadap pembentukan Risk Management Committee (RMC) pada perusahaan non
finansial. Karakteristik dewan komisaris yang di gunakan antara lain komisaris independen,
ukuran dewan dan frekuensi rapat. Sedangkan karakteristik komite audit yang di gunakan antara
lain independensi komite audit, keahlian keuangan komite audit, ukuran komite audit dan
kualitas audit. Penelitian ini juga menggunakan leverage, kompleksitas usaha dan ukuran
perusahaan sebagai variabel kontrol.
Pengumpulan data menggunakan metode purposive sampling terhadap perusahaan non
finansial yang terdaftar di Bursa E fek Indonesia tahun 2011 sampai 2012. Sebanyak 147
perusahaan non finansial digunakan sebagai sampel. Pengujian hipotesis dilakukan dengan
menggunakan analisis regresi logistik.
Hasil penelitian menunjukkan bahwa independensi Komite Audit dan ukuran Komite
Audit berpengaruh terhadap pembentukan RMC pada perusahaan. Leverage dan Ukuran
perusahaan sebagai variabel kontrol berpengaruh terhadap pembentukan RMC.
Kata Kunci: tata kelola perusahaan, Risk Management Committee (RMC), karakteristik dewan
komisaris, karakteristik komite audit
ABSTRACT
This study aims to analyze the effect of commissioner Characteristics and Audit Committee
characteristics on the establishment of Risk Management Committee (RMC) in non financial
firms. Characteristics of the board of commissioners used in the study are independent
commissioners, board size, and frequency of meetings. While the characteristics of Audit
Committees used in the study are such a independency, financially expertise, size and quality
audit. This study also used firm size, leverage,and business complexity as control variables.
Collecting data using a purposive sampling method to non-financial companies listed on
the Indonesia Stock Exchange in 2011 until 2012. A total of 146 non -financial companies used as
a sample. Hypothesis testing is done by using logistic regression analysis.
The result showed that Audit Committee independency and Audit Committee size affect
the establishment of RMC. Leverage and firm size as control variable had positive and
significant effect on the establishment of RMC.
Keywords: Corporate Governance, Risk Management Committee,Audit Committee
Characteristics, Board of Commissioner Characteristics
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 29 Sep 2016 03:45 |
| Last Modified: | 29 Sep 2016 03:45 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/6991 |
Actions (login required)
 |
View Item |