ANALISIS PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBERADAAN KOMITE MANAJEMEN RISIKO

This study aims to analyze the influence of corpor ate governance and firm characteristics to existence of Risk Management Committee (RMC) and type of RMC, whether it is separated and combined with audit committee. Variables are break down into independent commissioner, meeting frequencies, ownership type, auditor reputa tion, size of subsidiares, market risk, leverage, age, and company size. This study replicated prior study conducted by Subramaniam, et al. (2009) with some modification and elimination of variables . The statistic method to test the hypotheses is logistic regression analysis. Sample are collected using random sampling included in eighty nonbank companies listed in BEI for 2008-2010. This st udy used agency theory, corporate legitimacy, and signal theory to explain lingkage between varia bles. This study showed that some independent variables have positive effect to the existence of RMC namely meeting frequencies, size of subsidiares, and company size. While, independent vthat positively influence the existence of Separate RMC were meeting frequencies and compa ny size.