Image of Analisis Faktor – Faktor Yang Mem Pengaruhi Keberadaan Komite Manajemen Risiko (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2012-2014)
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Analisis Faktor – Faktor Yang Mem Pengaruhi Keberadaan Komite Manajemen Risiko (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2012-2014)

This studied examines the effect of independent commisaries board, commisaries board size, external auditor reputation, financial reporting risk, leverage, firm size and audit committe characteristic on risk management committe. The sample of this study is 29 of banking companies that listed in BEI period 2012-2014. Analytical techniques used to perform the hypothesis testing is purposive sampling with secondary data. The Data got from website www.idx.com. Data are analyzed using logitic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed variable independent commisaries board had effect on risk management committe with significance value of 0.035and H1 accepted, commisaries board size had effect on risk management committe with significance value of 0.042 and H2 accepted, external auditor reputationhad effect on risk management committe with significance value of 0.013 and H3 accepted, financial reporting risk had effect on risk management committe with significance value of 0.014 and H4 accepted, leverage had not effect on risk management committe with significance value of 0.553 and H5rejected, firm size had effect on risk management committe with significance value of 0.022 and H6 accepted and audit committe characteristic had effect on risk management committe with significance value of 0.037 and H7 accepted. Keywords : the existence of the committee, the proportion of commissioners, board size, the reputation of the external auditors, financial reporting risk, leverage, company size, characteristics of the audit committee.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 116 (0487)
02 03. 116 (0487)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 116 (0487)
Penerbit
Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi.,
Deskripsi Fisik
viii, 92 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 116 (0487)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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