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