Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Mona Ajeng Puspaningrum
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Diponegoro Journal of Accounting

 1 
DETERMINAN KEBERADAAN RISK MANAGEMENT COMMITTEE PADA PERUSAHAAN GO PUBLIC DI INDONESIA Mona Ajeng Puspaningrum; Sugeng Pamudji
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.97 KB)

Abstract

This study aims to examine the  information about The determinants of existence Risk Management Committee in Indonesia. This study was conducted by using independent variables are number Board of Commissioners, Proportion Independent Commissioner, Reputation of External Auditor, Corporate Complexity, Leverage and Financial Reporting Risk and its was used control variable is size of company. Existence of Risk Management Committee has two forms, they are Risk Management Committee joined with the Audit Committee and Risk Management Committee, which is separated from the Audit Committee or referred Separate Risk Management Committee (SRMC). This research was conducted using Logistic Regression as a test of the hypothesis. Data collection in this study using purposive sampling to non-banking financial companies listed at the Indonesia Stock Exchange in 2011. as many as 219 companies are used as samples in this study. Result of this study showed that the variables that affect existence of Risk Management Committee joined with the Audit Committee is affiliated with the Audit Committee is Reputation of External Auditor. Meanwhile, the variables that affect the existence of a separate Risk Management Committee separated from the Audit Committee is Leverage.
Co-Authors Sugeng Pamudji