Pengaruh Komisaris Independen, Reputasi Auditor, dan Risiko Pelaporan Keuangan terhadap Keberadaan Komite Manajemen Resiko pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2020

Abstract

The purpose of this research is to know the influence of independent commissioners, auditor reputation, and financial reporting risk on the existence of risk management committees in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) for 2019-2020. This research is motivated by the existence of information asymmetry between interested parties and because there are inconsistencies in the results of previous studies. The population in this reseach are 53 manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange in 2019-2020. In this research using a purposive sampling technique in order to obtain a sample of 44 manufacturing companies in various industrial sectors. This research is a quantitative research with the type and source of data in the form of secondary data obtained from the website www.idx.co.id. The analytical method used in this study is logistic regression analysis using the SPSS program. The results of this research indicate that the Independent Commissioner has no significant positive effect on the existence of the Risk Management Committee, Audior's Reputation has an insignificant positive effect on the existence of the Risk Management Committee, the risk of financial reporting has no significant positive effect on the existence of the Risk Management Committee. The results of this study also indicate that the Independent Commissioner, Auditor's Reputation, Financial Reporting Risk simultaneously influence the existence of a Risk Management Committee.