Sarumpaet, Susi (2014) Analisis Faktor-Faktor yang Berpengaruh terhadap Keberadaan Risk Management Committee (Studi Empiris pada Perusahaan Non-keuangan yang Listed di BEI. Jurnal Akuntansi dan Keuangan, 19 (2). pp. 243-265. ISSN 1410-1831
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Abstract
This study aimed to test empirically whether the variable size of the independent board, Auditor big four, complexity, and size of the company, affects the existence of the risk management committee. The sample in this study was obtained by using the method of purposive sampling judgment against non-financial companies in 2011. Based on predetermined criteria, then there are 113 sample companies were selected as sample. Hypothesis testing is done by using logistic regression analysis. The results show that firm size variables that influence the existence of risk management committee, while the variable size of the independent board, Auditor big four, complexity, does not affect the existence of the risk management committee.
| Item Type: | Article |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Susi Sarumpaet |
| Date Deposited: | 17 Aug 2021 00:15 |
| Last Modified: | 17 Aug 2021 00:15 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/33433 |
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