Pengaruh Kompleksitas Bisnis, Ukuran Perusahaan, Ukuran Dewan Komisaris, Reputasi Auditor, dan Proporsi Komisaris Independen Terhadap Keberadaan Komite Manajemen Risiko pada Perusahaan Keuangan Non-Perbankan yang Terdaftar di Bei Tahun 2018-2020

Abstract

This study aims to determine the Effect of Business Complexity, Company Size, Board of Commissioners Size, Auditor Reputation, and Independent Commissioners Proportion on the Existence of a Risk Management Committee in Non-Banking Financial Companies Listed on the Indonesia Stock Exchange in 2018-2020. The type of research is causal associative with secondary data sourced from the annual financial statements of Non-Banking Finance companies for 2018- 2020. The sampling technique in this study is saturated sampling which is 43 samples and the data analysis using logistic regression analysis through Eviews 12 software. The results of this study indicate that the business complexity, the size of the board of commissioners, and the independent commissioners proportion have a positive and significant effect on the existence of a risk management committee, meanwhile company size and auditor reputation have no effect on the existence of a risk management committee.