Open AccessANALYSIS OF THE INFLUENCE OF THE SIZE OF THE BOARD OF COMMISSIONERS AND THE SIZE OF THE COMPANY ON RISK MANAGEMENT SEPARATE FROM THE AUDIT COMMITTEE
Author(s) -
Dwi Urip Wardoyo,
Supriadi Nababan,
Elvan Nazmi Khairi
Publication year - 2021
Publication title -
jurnal papatung
Language(s) - English
Resource type - Journals
ISSN - 2715-0186
DOI - 10.54783/japp.v4i2.461
Subject(s) - audit committee , accounting , business , stock exchange , audit , chief audit executive , risk management , internal audit , joint audit , finance
This study examines the effect of the size of the board of commissioners, and the size of the company on the formation of a separate risk management committee from the audit committee in companies that are members of the LQ45 index on the Indonesia Stock Exchange in 2018-2020. The data collection method in this study uses secondary data sources in the form of annual reports of companies that are members of LQ45. Based on the results of the study, the size of the board of commissioners has an effect on the formation of a separate risk management committee and the size of the company has no effect on the formation of a separate risk management committee.