PERAN TATA KELOLA PERUSAHAAN DAN RISIKO PELAPORAN KEUANGAN DALAM PEMBENTUKAN KOMITE MANAJEMEN RISIKO YANG TERPISAH

Yessi Arifina,


Abstract

Abstract
This study examines the effect of board size, board independence, financial reporting risk, firm complexity, and firm size on the formation of risk management committees apart from audit committee. This study predicts the increasing number of board of size improve the supervisory function and encourage the formation of separate risk management committees. The higher the independence of the board of commissioners, the better the supervision will be and encourage the formation of separate risk management committees. The larger the company's business segments the risks faced by the company will also be greater and this will encourage the formation of separate risk management committees. Large companies have greater responsibility to shareholders than small companies. Therefore, companies are required to perform more effective oversight functions. This will encourage companies to form separate risk management committees. The results show that board size has a positive effect on the formation of separate risk management committees. Financial reporting risk negatively affect the formation of separate risk management committees. Mean while board independence, company complexity, and firm size have no effect on the formation of separate risk management committees.

Save to Mendeley



Keywords

risk management, board independence, firm complexity, reporting risk.

Full Text:

PDF

References

Andarini, P. W. dan I. Januarti. 2010. Hubungan Karakteristik Dewan Komisaris Dan Perusahaan Terhadap Pengungkapan Risk Management Committee (RMC) Pada Perusahaan Go Public Indonesia. Simposium Nasoinal Akuntansi XIII, Purwokerto.

Andarini, P. dan I. Januarti. 2012. Hubungan Karakteristik Dewan Komisaris Dan Perusahaan Terhadap Keberadaan Komite Manajemen Risiko Pada Perusahaan Go Public Indonesia. Jurnal Akuntansi dan Keuangan Indonesia 9 (1).

Aunurrafiq, R. N. S. dan Y. M. Basri. 2015. The Moderating Effect of Goal Setting on Performance Measurement System-Managerial Performance Relationship. Procedia Economics and Finance 31: 876-884.

Badriyah, N., R. N. Sari dan Y.M. Basri. 2015. The Effect of Corporate Governance and Firm Characteristics on Firm Performance and Risk Management as an Intervening Variable.Procedia Economics and Finance 31, 868-875.

Butar Butar, S. 2007. Modul Statistik dan Aplikasi SPSS. Semarang: Fakultas Ekonomi Unika Soegijapranata.

Butar Butar, S. 2014. Reputasi Auditor, Karakteristik Dewan Komisaris, Dan Keinformatifan Laba. Jurnal Akuntansi Bisnis 13 (2): 25-43.

Diani, Yosephine Endah Nur, 2013, “Faktor-Faktor Yang Mempengaruhi Pengungkapan Risk Management Committee”, Journal Accounting Analysis Journal, ISSN 2252-6765.

Dyaksa, H.P, 2012, “Analisis Pengaruh Karakteristik Dewan Komisaris dan Karakteristik Perusahaan Terhadap Keberadan Risk Management Committee’, Skripsi, Universitas Diponegoro.

Hanifah, Kholifatul, 2013, “Analisis Pengaruh Karakteristik Dewan Komisaris Dan Karakteristik Perusahaan Terhadap Risk Management Committee”, Journal Accounting Analysis Journal, ISSN 2252-6765.

Herlantu, Vianika dan Andri Prastiwi, 2014, “Pengaruh Karakteristik Komite Audit, Karakteristik Perusahaan Dan Kompensasi Dewan Terhadap Komite Manajemen Risiko”, DiponegoroJournal Of Accounting, Vol. 3 No. 3, Hal 1-14.

Husaini, dkk, 2013, “Corporate Governance and Enterprize Risk Management: AnEmpirical Evidence from The Unique Two-Tier Boards System ofIndonesian Public Listed Companies”, Proceedings of World Business and Social Science Research Conference, ISBN: 978-1-922069-33-7.

Keputusan Direksi PT Bursa Efek, Nomor:Kep-305/BEJ/07-2004, Tentang Pembentukan Komisaris Independen menjadi salah satu hal yang diwajibkan bagi perusahaan public yang terdaftar di bursa.

KNKG, 2006, Pedoman Umum Good Corporate Governance Indonesia. Komite Nasional Kebijakan Governance.

Komite Nasional Corporate Governance, 2002, Pedoman Pembentukan Komite Audit, Jakarta.

Krus, Cynthia. M dan Hannah L. Orowitz, 2009, “The Risk-Adjusted Board: How Should the Board Manage Risk’, Corporate Governance Advisory, Vol.17 No.2.

Kusuma, Chandra Setya, 2012, “Dampak Karakteristik Dewan Komisaris Dan Karakteristik Perusahaan Terhadap Strukturisasi Risk Management Committee”, DiponegoroJournal Of Accounting.

Nugroho, M. D, dan S. Butar Butar. 2013. Pengaruh Karakteristik Dewan Komisaris Dan Kepemilikan Institusional Terhadap Manajemen Laba Berbasis Aktivitas Real. Jurnal Akuntansi Bisnis 13 (2): 1-23.

Pratika, Briana Dita, 2011, “Faktor-Faktor Yang Mempengaruhi Keberadaan Risk Management Committee Terhadap Manajemen Risiko”, DiponegoroJournal Of Accounting.

Peraturan Bank Indonesia, Nomor:5/8/Pbi/2003, Tentang Penerapan Manajemen Risiko Bagi Bank Umum, Gubernur Bank Indonesia.

Peraturan Bank Indonesia, Nomor:8/4/Pbi/2006, Tentang Pelaksanaan Good Corporate GovernanceBagi Bank Umum, Gubernur Bank Indonesia.

Ramadhani, Nila, Ria Nelly Sari dan Edfan Darlis, 2015, “Pengaruh Karakteristik Dewan KomisarisDan KarakteristikPerusahaan Terhadap Praktik Manajemen Risiko Perusahaan”, Jurnal Akuntansi, Vol. 4 No. 1, ISSN 2337-431.

Ratnawati, Andalan Tri, 2012, “Analisis Faktor-Faktor Yang Mempengaruhi Keberadaan Komite Manajemen Risiko (Risk Management Committee)”, Journal Media Ekonomi dan Manajemen, Vol. 26 No. 2.

Ratnawati, Andalan Tri, dan Setyobudi, 2012, “Analisis Good Corporate Governance dan Karakteristik Perusahaan Terhadap Keberadaan Komite Manajemen Risiko Independen (Separate Risk Management Committee) Pada Perusahaan Yang Listing Di BEI”, Jurnal Ilmiah UNTAG, Semarang.

Safitri, Ana Khusnun, dan Wahyu Meiranto, 2013, “Analisis Faktor-Faktor Yang Mempengaruhi Pembentukan Risk Management Committee”, DiponegoroJournal Of Accounting, Vol. 2 No. 4, Hal 1-12.

Sambera, Gea Fatah, 2013, “Analisis Pengaruh Karakteristik Dewan Komisaris Dan Karakteristik Perusahaan Terhadap Pembentukan Komite Manajemen Risiko”, Skripsi Universitas Diponegoro.

Susiana Dan Herawaty. 2007, “Analisis Pengaruh Independensi, Kualitas Audit, Serta Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan”, Simposium Nasional Akuntansi X, 26-28 Juli.

Utomo, D.F., 2012, “Analisis Pengaruh Karakteristik Dewan Komisarisdan Karakteristik Perusahaan TerhadapPengungkapan Risk Management Committee (RMC), Skripsi, Universitas Diponegoro.

Wahyuni, Tri dan Puji Harto, 2012, “Analisis Pengaruh Corporate Governance Dan Karakteristik Perusahaan Terhadap Keberadaan Komite Manajemen Risiko”, DiponegoroJournal Of Accounting, Vol. 1 No. 2, Hal 1-12.

Wulandari, Paramastri, 2012, “Pengaruh Karakteristik Komite Audit Terhadap Pembentukan Risk Management Committee”, Skripsi, Universitas Diponegoro.

Yatim, P., 2009, “Audit Committee Characteristics and Risk Management of Malaysian Listed Firms”, Malaysian Accounting Review, Vol. 10 No. 1, PP 5-9.

Article Metrics

Abstract : 94 times
PDF : 16 times



Print ISSN : 1412-775X | online ISSN : 2541-5204 View My Stats