Analisis Faktor-Faktor Yang Mempengaruhi Keberadaan Komite Manajemen Risiko (Risk Management Committe ) (Studi Empiris Pada Perusahaan Non Perbankanyang Listing Di BEI) - Andalan Tri Ratnawati (Media Ekonomi dan Manajemen, 2012)
AbstrakPenelitian ini bertujuan untuk memperoleh bukti empiris tentang faktor-faktor yangmempengaruhi keberadaan Risiko manajement Komite (RMS) dan Manajemen Risiko terpisahCommttee (SRMC) di non-perusahaan perbankan yang terdaftar di BEI. Faktor-faktor ini terdiri darikomisaris independen, ukuran papan, auditor eksternal, kompleksitas perusahaan, risiko pelaporankeuangan, leverage dan size.Population perusahaan penelitian ini terdiri dari non-perusahaanperbankan, yang terdaftar di BEI untuk periode 2009-2010. Menurut metode purposive sampling,terdapat 334 sampel untuk diteliti. Hipotesis penelitian diuji dengan cara Regression.Results Logistikpenelitian ini adalah sebagai berikut: ada pengaruh yang signifikan dari ukuran perusahaan padakehadiran RMC dan SRMC, ada pengaruh signifikan dari komisaris independen dan pelaporankeuangan risiko pada RMC. Dan tidak ada pengaruh yang signifikan dari ukuran papan, auditoreksternal, kompleksitas perusahaan, memanfaatkan kehadiran RMC dan SRMC di non-perbankanperusahaan yang terdaftar di BEI.                                           AbstractThis research aimed to obtain empirical evidence of factors, which affected the presence of RiskManajement Committee (RMS) and Separate Risk Management Commttee (SRMC) at non–banking firmlisted in the BEI. These factors consisted of independent commissioner, board size, external auditor,corporate complexity, financial reporting risk, leverage and firm size.Population of this researchconsisted of non-banking firm, which were listed in the BEI for the period of 2009-2010. According apurposive sampling method, there were 334 samples to be studied. Hypotheses of the study were tested bymeans of Logistic Regression.Results of the study were as the followings : there was a significant effect ofthe firm size on the presence of RMC and SRMC, there was a significant effect of the independentcommissioner and financial reporting risk on the RMC. And there were not any significant effect ofboard size, external auditor, corporate complexity, leverage on the presence of the RMC and SRMC in thenon-banking firms listed in the BEI.Keyword : Independent Commissioner, Board Size, External Auditor, Corporate Complexity, Financial Reporting Risk, Leverage, Firm Size, RMC and SRMC.