Pengaruh Ukuran Dewan Komisaris, Reputasi Auditor, Leverage, Kompleksitas Perusahaan dan Ukuran Perusahaan Terhadap Keberadaan Komite Manajemen Risiko pada Perusahaan Finansial Non-Perbankan yang Terdaftar di Bei Tahun 2017-2020

Abstract

The purpose of this study is to look at “The influence of board of commissioner size, auditor reputation, business complexity, leverage and firm size to the existence of the risk management committee in Financial Non-bank on The Indonesia Stock Exchange from 2017-2020”. This study falls under the category of causality research. The type of data used in this study is secondary data. The population of this research are 29 companies that go public of financial non-bank and publish an annual report that were listed on The Indonesia Stock Exchange period 2017-2020. Saturation Sampling is a way of determining the sample, so that the sample in this research is obtained as much the total population is 29 observations with a four-year observation duration, totaling 116 observations. Data analysis method used is Logistic Regression Analysis. Processing of data using SPSS 25 program. The study’s finding show that parcial the board of commissioner size and business complexity partially have a positive and significant impact on Risk Management Committee. Whereas, the variable auditor reputation, leverage and firm size partially doesnt have impact and are not significant on Risk Management Committee. Other results such as board of commissioner size, auditor reputation, business complexity, leverage and firm size simultaneously have a significant impact on Risk Management Committee listed on the indonesia stock exchange in 2017-2020.