ANALISIS KARAKTERISTIK KOMITE RISIKO TERHADAP KINERJA KEUANGAN
DOI:
https://doi.org/10.31959/jm.v10i2.862Keywords:
Risk Committees, Risk Management, Financial PerformanceAbstract
Research on risk committees of companies outside the financial sector is still very rarely studied, especially in Indonesia. This study analyze characteristics of risk committee and financial performance of companies outside the financial sector of the Indonesia Stock Exchange. The year of observation is from 2013 to 2020. Based on purposive sampling, 219 data were found. The data processed using SPSS. The risk committee characteristics examined are the number of members, the percentage of meeting attendance, gender diversity, members with financial expertise, and independence. The results showed that none of these characteristics effect on financial performance. This research conclude that risk committee in companies outside the financial sector still appears as a mere formality. This conclusion supported by the statistical frequency test which shows that there is a high percentage of board interlock in the risk committee members, which is 65 percent of members having board interlock, and the mode value is 100 percent of risk committees having board interlock members.
Downloads
Published
Issue
Section
License
Access and Licensing
All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.
To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.
Copyright Policy
Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.
Authors are also encouraged to:
- Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
- Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.
