ANALISIS PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN RISK MANAGEMENT COMMITTEE (Studi Empiris Pada Perusahaan Non Finansial yang Terdaftar di BEI Tahun 2008-2009)

Abstract

This research aims to examine the association between board of commissioner characteristics and firm characteristics to the Risk Management Committee (RMC) disclosure). RMC disclosure in question is the existence of RMC in the company, whether affiliated with the audit committee or separate from the audit committee and independent. Characteristics of the board of commissioners used in the study are independent commissioners, board size, and frequency of meetings. While the characteristics of companies that used such a reputation of auditors, financial reporting risks, complexity, and leverage. Collecting data using a purposive sampling method to non-financial companies listed on the Indonesia Stock Exchange in 2008 until 2009. A total of 140 non-financial companies used as a sample. Hypothesis testing is done by using logistic regression analysis. The results of this study indicate that the variables that affect the existence of RMC which affiliated with the audit committee are auditor reputation variables and control variables firm size. While the variables that affect the existence of separate RMC from the audit committee are meeting frequency and control variables firm size.