PENGARUH KARAKTERISTIK KOMITE AUDIT, KARAKTERISTIK PERUSAHAAN, KOMPENSASI DEWAN DIREKSI DAN DEWAN KOMISARIS TERHADAP KEBERADAAN RISK MANAGEMENT COMMITTEE (RMC) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018

Abstract

ABSTRACT

This study aims to determine how the characteristics of Audit Committee influence (Accounting and Finance Expertise, Frequency Audit Committee Meetings), Company Characteristics (Financial Reporting Risk, Leverage, Complexity, Company Size), Board of Directors and Board of Commissioners Compensation for the Risk Management Committee (RMC) ) The population in the study were 20 manufacturing companies listed on the Indonesia Stock Exchange and were taken using a purposive sampling technique, namely the selection of samples according to certain criteria. The data collection method used is the documentation method, namely by studying and using annual report obtained from the IDX. The data analysis technique used in this study is logistic regression, logistic regression equation, hypothesis testing. The results of the study prove that partially (t test) the complexity variable, company size has a positive effect on the existence of  Risk Management Committee. While the variables of accounting and financial expertise, frequency audit committee meetings, financial reporting risk and leverage have no significant effect on the existence of the RMC. Simultaneously or together there are simultaneous effects (together) of independent variables on the dependent variable.

Keywords: Accounting and Finance Expertise, Frequency of Audit Committee Meetings, Financial Reporting Risk, Leverage, Complexity, Company Size, Compensation of the Board of Directors, Board of Commissioners, Risk Management Committee (RMC)