Pengaruh Proporsi Komisaris Independen, Konsentrasi Kepemilikan, dan Ukuran Perusahaan terhadap Komite Manajemen Risiko pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia (Periode 2019-2021)

Abstract

With the wider scope of the Audit Committee's responsibility for supervising the risk and risk management of the company's operations, several companies have implemented the risk oversight function in a special risk management supervisory committee called the Risk Management Committee. The existence of a Risk Management Committee (RMC) is the responsibility of the Board of Commissioners which was formed to manage risk and reduce the impact of agency costs. This study aims to determine the effect of the proportion of independent commissioners, ownership concentration and firm size and on the Risk Management Committee. Sampling used purposive sampling in order to obtain 105 samples of observations of manufacturing companies in 2019-2021. The results show that the proportion of Independent Commissioners has no significant effect on the Risk Management Committee, Ownership Concentration has no significant effect on the Risk Management Committee and Company Size has significant effect on the Risk Management Committee. Risk in Food And Beverages Companies listed on the Indonesia Stock Exchange for the period 2019-2021.