Article Sidebar

Submitted
March 29, 2021
Accepted
March 29, 2021
Published
March 29, 2021
Download
PDF
Statistic
Read Counter : 210 Download : 1334

Main Article Content

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. 

Keywords

audit committee corporate governance risk managemen risk management committee

Article Details

How to Cite
Pertiwi, D. E., & Husaini, H. (2021). UKURAN KOMITE KOMITE AUDIT DAN PENERAPAN MANAJEMEN RISIKO. JURNAL FAIRNESS, 7(3), 169–180. https://doi.org/10.33369/fairness.v7i3.15180
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Alijoyo, A dan Zaini, S. 2004. Komisaris Independen: Penggerak Praktik GCG di Perusahaan. Jakarta: PT. Indeks Kelompok Gramedia.
  2. Andarini, P dan Januarti, I. 2012. Hubungan Karakteristik Dewan Komisaris dan Perusahaan terhadap Keberadaan Komite Manajemen Risiko. Jurnal Akuntansi dan Keuangan Indonesia, Vol. 9, No. 1.
  3. Anggarini, Tifani Vota. 2010. Pengaruh Karakteristik Komite Audit terhadap Financial Distress. Skripsi. Universitas Diponegoro.
  4. Bapepam. 2004. Kep-29/PM/2004 Tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. Jakarta. Badan Pengawasan Pasar Modal.
  5. Bapepam. 2003. Kep-41/PM/2003 Tentang Struktur Komite Audit di Indonesia dalam Peraturan Nomor IX.1.5: Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. Jakarta: Badan Pengawasan Pasar Modal.
  6. Bapepam. 2000. Surat Edaran No.SE-03/PM/2000 Tentang merekomendasikan Perusahaan Publik untuk membentuk Komite Audit. Jakarta. Badan Pengawasan Pasar Modal.
  7. Beasley, M.S. 1996. An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud. The Accounting Review, Vol. 71, pp. 443-465.
  8. Bursa Efek Indonesia. 2000. No. Kep-315/BEJ/06-2000 Tentang Pembentukan Dewan Komisaris. Jakarta.
  9. Bursa Efek Indonesia. 2001. No. Kep-339/BEJ/07-2001 Tentang Kewajiban Memiliki Komite Audit. Jakarta.
  10. Committe of Sponsoring Organization (COSO) of Treadway Commission. (2004). Enterprise Risk Management Integrated Framework. Jersey City.
  11. DeZoort, F. T., D. Hermanson, D. Archambeault dan S. Reed. 2002. Audit Committee Efectiveness: A Synthesis of the Empirical Audit Committee Literature. Journal of Accounting Literature. Gainesville. Vol.21, hlm.38-76.
  12. Forum Corporate Governance Indonesia (FCGI). 2002. Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance (Tata Kelola Perusahaan). Seri Tata Kelola Perusahaan (Corporate Governance), Jilid II. Jakarta: Citra Graha.
  13. Ghozali, Imam. 2006. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
  14. Ho, Simon S.H, K.S. Wong, 2001, A Study of The Relationship Between Corporate Governance Structure and The Extent of Voluntary Disclosure, Journal of Internasional Accounting, Auditing & Taxation, Vol 10, hal 139-156.
  15. Husaini. 2009. Komite Audit dan Audit Internal: Integritas Pengawasan Korporasi. Bandung
  16. Indriani R dan Khoiriyah W. 2010. Pengaruh Kualitas Pelaporan Keuangan Terhadap Informasi Asimetri. Simposium Nasional Akuntansi XIII Purwokerto.
  17. Indriantoro, Nur dan Bambang Supomo. 2002. Metodologi Penelitian Bisnis. Yogyakarta: BPFE.
  18. Institute of Internal Auditors (IIA). 2004. The Professional Practices Framwork. The IIA Reasearch Fondation.
  19. Irwan M. Habsyah. 2004. Profit Komite Audit dan Hubungannya dengan Kinerja. Forum Komite Audit 3: Kontroversi Seputar Slandarisasi Komite Audit – ISIOCOM: Jakarta.
  20. Jansen, M.C. and W.H.Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics. Vol. 3, hlm. 305-360.
  21. Khomsiyah. 2005. Internalisasi Good Corporate Governance dalam Prosos Bisnis. The Indonesia Institite For Corporate Governance.
  22. Mardiasmo. 2002. Akuntansi Sektor Publik. Penerbit Andi, Yogyakarta, hlm. 134.
  23. McMullen, D.A. 1996. Audit Committee Performance: An Investigastion of the Consequences Associated with Audit Commites. Auditing: A Journal of Practice & Theory, Vol. 15, No. 01, pp. 88-103.
  24. Peraturan Bank Indonesia. 2006. No. 8/4/PBI/2006 Tentang Pelaksanaan Good Corporate Governance. Jakarta.
  25. Pratika, Briana Dita. 2011. Pengaruh Keberadaan Komite Manajemen Risiko Terhadap Pengungkapan Manajemen Risiko. Skripsi. Universitas Diponegoro. Semarang.
  26. Sekaran, Uma. 2006. Research Methods for Bussiness. Jakarta: Salemba Empat
  27. Siallagan, H., dan Machfoedz, M. J. 2006. Mekanisme Corporate Governace, Kualitas Laba, dan Nilai Perusahaan. Simposium Nasional Akuntansi IX, Padang, 23-26 Agustus.
  28. Sugiyono. (2007). Statistika Untuk Penelitian. Bandung. Penerbit: CV. Alfabeta
  29. Subramaniam, Nava, L.M., & Zhang, J. 2009. Corporate Governance, Firm Charakteristics, and Risk Management Committee Formation in Australia Companies. Managerial Auditing Journal 24 (4):316-339
  30. Ujiyantho, M. A. & Pramuka B. A. 2007. Mekanisme Corporate Governance, Manajemen Laba dan Kinerja Keuangan, Simposium Nasional Akuntansi X, Juli, Hal. 1-17.
  31. Vankataraman, V. 2005. Audit Committee Handbook. New Delhi. Tata McGraw-Hill Publishing Company Limited. New Delhi.
  32. Yatim, Puan. 2009. Karakteristik Komite Audit dan Manajemen Risiko pada Perusahaan Listing di Malaysia. Malaysian Accounting Review. Vol 8 No.1, 19-36.