Komite Manajemen Resiko: Peran Corporate Governance dan Kepemilikan Institusional

Iwan, Iwan Efriandy and Rohman, Abdul Rohman and Aspahani, Aspahani (2024) Komite Manajemen Resiko: Peran Corporate Governance dan Kepemilikan Institusional. MBIA, 23 (2). pp. 212-225. ISSN 2655-826

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Abstract

The main activity of banks as financial intermediary institutions whose main source of income is interest income, which results from funding activities and providing credit to customers, is very high risk. Banks as agents of trust must be managed with the principle of prudence (prudential banking) because they have very high risks and the potential for systemic risk, especially in Indonesia's banking industry and general economic conditions. This study aims to examine the role of corporate governance, which is proxied by the variables of the board of commissioners, independent commissioners, and auditor reputation and institutional ownership in forming a risk management committee. This study uses an explanatory quantitative method with secondary data and multiple linear regression tests. The sample used in the study was 52 obtained from 4 state-owned banks and nine national private commercial banks with total assets above 100 trillion listed on the IDX in the 2019-2022 observation period. The study results showed that the proportion of independent commissioners and auditor reputation (BigFour) encourage the existence of a risk management committee in the company. Meanwhile, the size of the board of commissioners and institutional ownership are independent of the existence of a risk management committee in the company.

Item Type:	Article
Subjects:	#3 Repository of Lecturer Academic Credit Systems (TPAK) > Corresponding Author
Depositing User:	SE.,M.Si Iwan Efriandy
Date Deposited:	18 Dec 2024 07:41
Last Modified:	18 Dec 2024 07:41
URI:	http://repository.unsri.ac.id/id/eprint/160218

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