Pengaruh Reputasi Auditor, Komisaris Independen, dan Frekuensi Rapat Komite Audit Terhadap Komite Manajemen Risiko Pada Perusahaan Manufaktur yang terdaftardi Bursa Efek Indonesia Tahun 2022

Abstract

This study aims to determine the influence of Auditor Reputation, Independent Commissioners, and Audit Committee Meeting Frequency on the Risk Management Committee. The population of this study is 123 Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2022 with a sample of 115 companies. Based on purposive sampling and using secondary data obtained through the Indonesia Stock Exchange (www.idx.co.id) website. The data analysis techniques used were descriptive statistics, goodness of fit test, overall model fit, logistic regression analysis, and hypothesis test. The results of the study prove that partially, the Auditor's Reputation has a significant positive effect on the Risk Management Committee, Independent Commissioners and the frequency of Audit Committee meetings has no effect on the Risk Management Committee.