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HUBUNGAN KARAKTERISTIK DEWAN KOMISARIS DAN PERUSAHAAN TERHADAP KEBERADAAN RISK MANAGEMENT COMMITTEE (RMC)

Khasanah, Niswatun (2020) HUBUNGAN KARAKTERISTIK DEWAN KOMISARIS DAN PERUSAHAAN TERHADAP KEBERADAAN RISK MANAGEMENT COMMITTEE (RMC). Undergraduate thesis, Universitas Stikubank.

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Abstract

Setiap perusahaan perlu menerapkan manajemen risiko agar risiko dapat diminimalkan atau diatasi. Kemudian dibentuk Risk Management Committee (RMC) merupakan salah satu langkah perusahaan untuk mengatasi risiko yang kemungkinan terjadi. Variabel independen yang akan diujikan dalam penelitian ini antara lain dewan komisaris independen, ukuran dewan komisaris, frekuensi rapat dewan komisaris, risiko pelaporan keuangan, leverage, ukuran perusahaan, kompleksitas perusahaan, dan reputasi auditor terhadap keberadaan RMC. Penelitian ini dengan populasi seluruh perusahaan pertambangan yang terdaftar di BEI pada periode 2016-2018. Terdapat 39 sampel untuk diteliti dengan menggunakan teknik purposive sampling. Semua variabel independen tidak berpengaruh signifikan pada RMC berdasarkan hasil penelitian. Every company need to apply risk management so that risk can minimized or overcome. Then formed Risk Management Committee (RMC) is one of step by company to resolve risk that might happen. Independent variable to be tested in this study are board independent commisioners, commisioners board size, frequency meetings of board commisioners, financial reporting risk, leverage, company size, company complexity, and auditor’s reputation to the exsistence of RMC. This study with population all of mining company which listed in the BEI on period 2016-2018. There are 39 samples to be studied use purposive sampling technik. All of independent variables are not significant effect on RMC based on study results.

Item Type: Thesis (Undergraduate)
Additional Information: SKR.V.05.52.2174 NIM.16.05.52.0057
Uncontrolled Keywords: RMC, SRMC, karakteristik perusahaan dan dewan komisaris
Subjects: H Social Sciences > HJ Public Finance
Faculty / Institution: Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User: Farida Sri Endaryani
Date Deposited: 09 Nov 2020 02:31
Last Modified: 09 Nov 2020 02:31
URI: https://eprints.unisbank.ac.id/id/eprint/7358

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