Jurnal Fairness
Vol. 7 No. 3 (2017)

UKURAN KOMITE KOMITE AUDIT DAN PENERAPAN MANAJEMEN RISIKO

Dinal Eka Pertiwi (Universitas Muhamadiah Bengkulu)
Husaini Husaini (Fakultas Ekonomi dan Bisnis Universitas Bengkulu)

Article Info

Publish Date
29 Mar 2021

Abstract

This study aims to analyze the effect of the characteristics of the Audit Committee on the implementation of risk management. The intended characteristics of the Audit Committee are independence, expertise, size, and meetings. This study also uses company size, leverage, and auditor reputation as control variables.The sample in this study were non-financial companies listed on the Indonesia Stock Exchange in 2010-2011. Using the purposive sampling method, finally obtained 214 observations. This study uses logistic regression to analyze data.The results showed that the size of the audit committee had a positive and significant effect on risk management, while independence, meetings, competence had no influence on the implementation of risk management. 

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Journal Info
Jurnal Fairness
Website

Abbrev

fairness

Publisher

Universitas Bengkulu

Subject

Economics, Econometrics & Finance

Description

Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), ...