ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI RISK MANAGEMENT COMMITTEE DAN SEPARATE RISK MANAGEMENT COMMITTEE PADA PERUSAHAAN NON KEUANGAN BURSA EFEK INDONESIA

Sari

This research aims to analyze the factors the affect Separate Risk Management Committee and Risk Management Committee. The result of this research find the educational background of the main commissioners and leverage significant effect on the RMC and SRMC, then to the  size of the board, auditor reputation, and financial reporting risks affect the RMC but does not affect the SRMC, where as for independent commissioners, meeting frequency of the board of commissioners, profitability, the complexity  of the company, and the size of the company does not have a significant effect on the RMC and SRMC.