ANALYSIS OF THE INFLUENCE OF THE SIZE OF THE BOARD OF COMMISSIONERS AND THE SIZE OF THE COMPANY ON RISK MANAGEMENT SEPARATE FROM THE AUDIT COMMITTEE

Dwi Urip Wardoyo (Telkom University, Bandung, Indonesia)
Supriadi Nababan (Telkom University, Bandung, Indonesia)
Elvan Nazmi Khairi (Telkom University, Bandung, Indonesia)

Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik
Vol 4 No 2 (2021): JURNAL PAPATUNG Volume 4 Nomor 2 Tahun 2021

This study examines the effect of the size of the board of commissioners, and the size of the company on the formation of a separate risk management committee from the audit committee in companies that are members of the LQ45 index on the Indonesia Stock Exchange in 2018-2020. The data collection method in this study uses secondary data sources in the form of annual reports of companies that are members of LQ45. Based on the results of the study, the size of the board of commissioners has an effect on the formation of a separate risk management committee and the size of the company has no effect on the formation of a separate risk management committee.