Analisis Karakteristik Komite Risiko Terhadap Kinerja Keuangan

Mokoginta, Dirgantara Dahana (2021) Analisis Karakteristik Komite Risiko Terhadap Kinerja Keuangan. Analisis Karakteristik Komite Risiko Terhadap Kinerja Keuangan, 10 (2). pp. 203-214. ISSN p-ISSN: 2302-9560 e-ISSN: 2597-4599

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Abstract

Research on risk committees is rarely conducted in Indonesia, especially for companies outside the financial industry. This study aims to conduct research on the characteristics of the risk committee in companies outside the financial industry, which consists of the number of members, the percentage of meeting attendance, gender variety, financial background, and independence on financial performance. This study uses control variables in the form of leverage and growth. The results showed that the number of members, the percentage of meeting attendance, gender variety, financial background, and the independence of the risk committee had no effect on financial performance. Meanwhile, the leverage control variable has been shown to have a negative effect. Growth has a positive influence on financial performance. The conclusion is that the establishment of a risk committee in companies outside the financial industry, even voluntary, but still appears to be done as a mere formality only. This is reinforced by evidence of a high level of board interlock positions on risk committees outside the financial sector companies. The results of this study are consistent for the measurement of financial performance as measured by ROA and ROE.

Item Type:	Article
Uncontrolled Keywords:	risk committees; risk management; financial performance; komite risiko; komite manajemen risiko; kinerja keuangan
Subjects:	Business
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	16 Feb 2024 07:10
Last Modified:	16 Feb 2024 07:10
URI:	http://repository.ukwms.ac.id/id/eprint/39130

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