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Journal articles on the topic 'Risk management committee'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Agustina, Linda, Kuat Waluyo Jati, Niswah Baroroh, Ardian Widiarto, and Pery N. Manurung. "Can the risk management committee improve risk management disclosure practices in Indonesian companies?" Investment Management and Financial Innovations 18, no. 3 (2021): 204–13. http://dx.doi.org/10.21511/imfi.18(3).2021.19.

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This study examines the role of the risk management committee as a moderating variable. The risk management committee will moderate the relationship between firm size, profitability, ownership concentration, and the size of the Enterprise Risk Management (ERM) disclosure board. The study is based on agency theory, which discusses the relationship between management and company owners and shareholders. The research sample consisted of 56 manufacturing companies in Indonesia with 224 units of analysis obtained using the purposive sampling technique. It has been proven that the risk management co

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Onipe, Adabenege Yahaya, and Yakubu Ishaku. "Risk Committee's Influence on Enterprise Risk Management." Journal of Risk and Financial Management 15, no. 4: 120 (2022): 1–15. https://doi.org/10.5281/zenodo.6979461.

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Risk is real and it is particularly very serious in the case of managing banks in Nigeria because of several reasons; including the fact that it is an emerging economy. It can affect a bank’s bottom-line to say the least and even its survival. It is in view of this that this article links risk committee effectiveness with risk management by banks in Nigeria. Using 130 observations (13 banks, 10 years) for 2012-2021, we employ a correlational research design to develop a panel model linking risk committee characteristics with risk management. We use descriptive statistics, correlation mat

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3

Xu, Na, and Jincheng Guo. "Literature review on the impact of risk management committees on the effectiveness of enterprise risk management." Innovation Management Practices 1, no. 1 (2025): 6–15. https://doi.org/10.71204/wx1fmr32.

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The establishment of the Risk Management Committee aims to enhance the board's ability to monitor risks, but there is no consensus on its impact on the effectiveness of enterprise risk management. This article provides a literature review from two aspects: whether the risk management committee will improve the effectiveness of enterprise risk management, and which features will affect the effectiveness of enterprise risk management. Research has found that the structural characteristics of risk management committees, including size, independence, professional knowledge and skills, meeting freq

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Pudiwan, Ivana, and Sekar Mayangsari. "PARTISIPASI KOMITE AUDIT DAN KOMITE MANAJEMEN RISIKO SELAKU ORGAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI DAN REASURANSI DI INDONESIA." Media Riset Akuntansi, Auditing dan Informasi 10, no. 2 (2010): 61. http://dx.doi.org/10.25105/mraai.v10i2.1019.

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<p class="Style22"><em>The purposes of study are to examine the influences of Audit Committee and Risk Management Committee on financial performance of Insuranse and Reinsurance Company; and to drive a conclusion which is Audit Committee and Risk Management Committee applied to improve company's financial performance. In this research, Audit Committee and Risk Management Committee as independent variable which indicated by Audit Committee's member and Risk Management Committees member. Financial performance oflnsurance and Reinsurance Company as dependent variable is represented by

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Harymawan, Iman, and Dwi Ragil Rahmawati. "Effect of Voluntary Risk Management Disclosure and Risk Management Committee on Firm Value." Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management 15, no. 3 (2022): 423–32. http://dx.doi.org/10.20473/jmtt.v15i3.37498.

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Objective: This study aimed to analyze the effect of voluntary risk management disclosure (VRMD) and the existence of a risk management committee (RMC) on firm value. Design/Methods/Approach: The research sample is companies listed on the Indonesia Stock Exchange for 2016, with 136 observations. The data obtained are based on annual reports. This study uses a quantitative approach with multiple linear analysis, with the help of the STATA 14 software program, as hypothesis testing. Findings: The results showed that voluntary risk management disclosure positively and significantly in the firm's

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Ojeka, Stephen A., Alex Adeboye, and Olajide Dahunsi. "Does Audit Committee Characteristics Promote Risk Management Practices in Nigerian Listed Firms?" Accounting and Finance Research 10, no. 2 (2021): 70. http://dx.doi.org/10.5430/afr.v10n2p70.

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There has been a huge and deluge of risk threatening industries at an unequalled magnitude in recent times. As such, the board of directors and senior executives are increasingly expected to manage their various organizations' risk portfolios, affecting their financial performance. This has led to the assigning of the risk assessment role to the audit committee. The board of directors and its audit committee play an essential function in Enterprise Risk Management (ERM) by building up the right condition or tone-at-the-top. Given the board's responsibilities for representing the interests of s

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7

Ayuningtyas, Eka Sari, and Iman Harymawan. "Risk Management Committee and Textual Risk Disclosure." Risks 10, no. 2 (2022): 30. http://dx.doi.org/10.3390/risks10020030.

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This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018. The findings of this research suggest that the existence of the risk management committee gives more risk disclosure. This finding implicates that firms with a risk management committee will give more risk disclosure, because they have a specific committee which have abilities concerning firm risk. The

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8

Yale, Gordon, Hugh Grove, and Maclyn Clouse. "Risk management lessons learned: countrywide report." Corporate Ownership and Control 11, no. 1 (2013): 33–46. http://dx.doi.org/10.22495/cocv11i1conf1p4.

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International and U.S. banks should benefit from studying Countrywide Financial Corporation’s business practices leading up to the 2008 financial crisis in order to develop lessons learned for improved risk management and corporate governance by both boards of directors and management. Especially for U.S. banks, the 2010 Dodd-Frank Act now requires all U.S. banks supervised by the Federal Reserve Bank to have risk management committees with at least one “risk management expert” on the committee. However, the $6.2 billion “London whale” loss at JPMorgan Chase in 2012 has motivated large institu

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Lestari, Diani, Budi Santoso, and Hermanto Hermanto. "Pengaruh Dewan Komisaris, Komite Direksi dan Enterprise Risk Management Disclosure terhadap Nilai Perusahaan." E-Jurnal Akuntansi 30, no. 4 (2020): 945. http://dx.doi.org/10.24843/eja.2020.v30.i04.p12.

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This research analyzes whether there is an effect of board commissionaire, risk management committee as one of board od director’s committee and enterprise risk management disclosure towards firm value. The sample of this research is 31 financial companies listed in Indonesia Stock Exchange for the period 2016-2018. Regression analysis of panel data with the random-effect model was applied to analyze the data. The results show the risk management committee has a negative and significant effect on the firm value, whereas the effect board of commissionaire and enterprise risk management disclosu

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Abdullah, Maizatulakma, Zaleha Abdul Shukor, and Mohd Mohid Rahmat. "The Influences of Risk Management Committee and Audit Committee towards Voluntary Risk Management Disclosure." Jurnal Pengurusan 50 (2017): 83–95. http://dx.doi.org/10.17576/pengurusan-2017-50-08.

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Pratiwi, Yunita. "PENGARUH UKURAN KOMITE AUDIT, KEPEMILIKAN PUBLIK, UKURAN DEWAN KOMISARIS, DAN RISK MANAGEMENT COMMITTEE TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 16, no. 1 (2023): 234–43. http://dx.doi.org/10.51903/kompak.v16i1.1163.

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This study aims to analyze the effect of audit committee, public ownership, size of the board of commissioners, and risk management committe on the risk management disclosures. The population in this study are banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2017- 2021. The sampling technique in this study used purposive sampling and found 205 observations. The data analysis model used by this study is data panel regression analysis using EViews software. The results showed that the audit committee, public ownership, size of the board of commissioners, and risk manageme

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Aminu, Ibrahim Baba, and Adabenege Yahaya Onipe. "The powers of audit and risk committees in constraining earnings management." Accounting Education 32, no. 4 (2023): 1–17. https://doi.org/10.5281/zenodo.8299549.

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  ABSTRACT This study examines the effects of audit committee and risk committee on earnings management of 13 listed banks in Nigeria, over a period of five (5) years (2017-2021). Audit committee is proxied by audit committee size, while risk committee is proxied by risk committee size. However, earnings management is proxied by Beneish-M Score. Generalized Method of Moments is used to run the panel regression in order to overcome both within and between differences of endogeneity. The results show that audit committee has a negative and significant effect on earnings management. In the s

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Malahim, Sari Sulaiman. "The Relationship Between the Risk Disclosure and Risk Management Committee on Banks Value: Empirical Evidence From Jordan." International Journal of Professional Business Review 8, no. 3 (2023): e0572. http://dx.doi.org/10.26668/businessreview/2023.v8i3.572.

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Purpose: Government levels may better fulfill the expanding expectations for public service governance, performance management, and accountability with the use of risk management backed by an integrated management accounting and control system. To explain how the risk management committee and risk disclosure affect bank value, this paper draws on agency theory and signaling theory, by using the market to book ratio (MTBR) to measure bank value. Theoretical Framework: This article explains how the characteristics of risk management committees (RMCC) (size, independence, qualifications, meetings

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Nurbaiti, Annisa, and Fathia Kurnia Muliana. "RISK MANAGEMENT DISCLOSURE: MANAGERIAL OWNERSHIP, RISK MANAGEMENT COMMITTEE, AND CAPITAL STRUCTURE." Jurnal Proaksi 10, no. 2 (2023): 182–97. http://dx.doi.org/10.32534/jpk.v10i2.4002.

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    Abstrak     Manajemen risiko dalam perusahaan merupakan hal penting untuk menghindari risiko. Penelitian ini bertujuan untuk menganalisis pengaruh managerial ownership, risk management committee, dan capital structure terhadap risk management disclosure. Populasi dalam penelitian ini adalah perusahaan sektor keuangan yang terdaftar di BEI periode 2017-2021. Penelitian ini menggunakan metode purposive sampling dan ditetapkan 27 perusahaan dalam 5 tahun, sehingga diperoleh 135 perusahaan sampel. Teknik analisis yang digunakan yaitu regres

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15

Abubakar, Ahmad Haruna, Noorhayati Mansor, and Noor Fadzlina Mohd Fadhil. "Risk Management Committee, Institutional Ownership, and Real Earnings Management." GATR Global Journal of Business Social Sciences Review 10, no. 1 (2022): 64–71. http://dx.doi.org/10.35609/gjbssr.2022.10.1(7).

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Objective –The study investigates whether firms with an independent risk management committee and the presence of institutional investors will deter management from engaging in real earnings management. Methodology – The data are derived from 360 firm-year observations collected over five years (2015-2019). To analyze the data, the Panel Corrected Standard Error is used. Findings– According to the results, the risk management committee and institutional investors reduce management's desire to manipulate reported earnings. Novelty – The presence of a risk management committee, according to this

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Ali, Mazurina Mohd, Syarifah Saffa’ Najwa Tuan Besar, and Nor’Azam Mastuki Mastuki. "Audit Committee Characteristics, Risk Management Committee and Financial Restatements." Advanced Science Letters 23, no. 1 (2017): 287–91. http://dx.doi.org/10.1166/asl.2017.7160.

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Larasati, Dyah Ayu, Melinda Cahyaning Ratri, Mohammad Nasih, and Iman Harymawan. "Independent audit committee, risk management committee, and audit fees." Cogent Business & Management 6, no. 1 (2019): 1707042. http://dx.doi.org/10.1080/23311975.2019.1707042.

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Jia, Jing, Zhongtian Li, and Lois Munro. "Risk management committee and risk management disclosure: evidence from Australia." Pacific Accounting Review 31, no. 3 (2019): 438–61. http://dx.doi.org/10.1108/par-11-2018-0097.

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Purpose This paper aims to examine the relationship between risk management committees (RMCs) and risk management disclosure (RMD) quality. Specifically, the existence of stand-alone RMCs and a number of RMC characteristics, including RMC size, RMC independence, number of RMC meetings and RMC members’ human capital is investigated. Design/methodology/approach The sample comprises top 100 Australian Securities Exchange (ASX)-listed companies during the period between 2010 and 2012, when RMD began to be guided by detailed recommendations in Australia. Following the RMD framework used by Jia et a

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Abubakar, Ahmad Haruna, Bashar Yousif Ibrahim, Nur Nashreen Binti Zakaria, and Siti Fatimah Binti Mohd Kassim. "Board attributes, risk management and financial performance: Insights from Iraq." Annals of Management and Organization Research 5, no. 2 (2024): 115–26. http://dx.doi.org/10.35912/amor.v5i2.1810.

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Purpose: This study examines how good corporate governance practices and the establishment of risk management committees reduce investors’ risks and improve performance. Research Methodology: Data stream and annual reports were used to acquire secondary data for all 21 banks listed on the Iraqi Stock Exchange between 2019 and 2021, totalling 63 firm-year observations. Data were analyzed using Stata version 15. Results: The data show that board size and independence have strong negative relationships with bank performance. The financial knowledge of the board and independence of the risk manage

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Masri, Hanifah Khairunnisa, and Muhamad Muslih. "PENGARUH DEWAN DIREKSI, RISK MANAGEMENT COMMITTEE DAN KONSENTRASI KEPEMILIKAN TERHADAP ENTERPRISE RISK MANAGEMENT." JURNAL ILMIAH EDUNOMIKA 6, no. 1 (2022): 181. http://dx.doi.org/10.29040/jie.v6i1.3278.

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This study aims to examine the effect of the board of directors, ownership concentration and risk management committee on the disclosure of enterprise risk management in manufacturing sector family companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample selection technique used was purposive sampling and obtained 30 manufacturing sector families for the 2016-2020 period so that the total sample used in this study was 150 samples. The data analysis method used is panel data regression analysis using Eviews version 11. Based on the results of the study, the variable

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Yahaya, Ahmad. "The impact of risk management committee on firm risk, with risk management practices as a mediator." Journal of Corporate Finance Education 11, no. 13 (2024): 121–72. https://doi.org/10.09291/jcfe.v11.i13.2024.121-172.

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This study examines the influence of a dedicated Risk Management Committee (RMC) on firm risk, assessing how risk management practices mediate this relationship. The primary purpose is to determine whether an RMC directly reduces firm risk or if the committee's effectiveness is largely realized through implementing comprehensive risk management practices. Data were collected from publicly traded companies spanning ten years from 2014 to 2023, focusing on firms with established RMCs across various industries. The methodology includes panel data analysis using multiple regression analysis to tes

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Woger, Michael. "Introducing the Veterinary Risk Management Committee." Australian Veterinary Journal 84, no. 1-2 (2006): N23. http://dx.doi.org/10.1111/j.1751-0813.2006.tb13101.x.

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Ojo, Marianne. "Risk management by the Basel Committee." Journal of Financial Regulation and Compliance 18, no. 4 (2010): 305–15. http://dx.doi.org/10.1108/13581981011093640.

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Ackermann, Christo. "Using triangulation to view internal audit’s governance functioning." Corporate Ownership and Control 13, no. 4 (2016): 287–96. http://dx.doi.org/10.22495/cocv13i4c2p2.

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Internal audit departments of organisations are regarded as an integral component of the combined assurance model alongside the audit committee, management and the external auditors. The primary users of the work of internal audit are the audit committee, senior management, other levels of management and to some extent, the external auditors. This wide audience served by internal audit reinforces the importance of IAFs’ work, which deals with important aspects facing the entity. Internal audit is therefore able to reduce the lack of information availability for the audit committee on matters c

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Harymawan, Iman, Aditya Aji Prabhawa, Mohammad Nasih, and Fajar Kristanto Gautama Putra. "Risk Management Committee, Auditor Choice and Audit Fees." Risks 9, no. 9 (2021): 156. http://dx.doi.org/10.3390/risks9090156.

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We find that risk management committees and BIG4 audit firms contribute to audit fees. We use observations of 895 companies registered in Indonesia for 2014–2018, and to answer our hypothesis we used ordinary least squares analysis. The results show that BIG4 weakens the relationship between RMC and audit fees. Our study proves that higher demand for audit coverage will occur if there is a risk management committee within the company. As a result, audit fees increase. RMC may demand high-quality external guarantees, but the presence of BIG4 as a moderating variable reduces the relationship bet

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Atikah, Siti, Saipul Arni Muhsyaf, Rahmi Sri Ramadhani, and Uciawati Uciawati. "KOMITE MANAJEMEN RISIKO, EKSTERNAL TATA KELOLA DAN KINERJA PERUSAHAAN." Jurnal Aplikasi Akuntansi 9, no. 1 (2024): 277–87. http://dx.doi.org/10.29303/jaa.v9i1.518.

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Good corporate governance can increase the value of a company by implementing a commitment to achieve predetermined goals. One of these goals is meeting the expectations of investors, shareholders, and other stakeholders to achieve maximum profit. This study aims to provide empirical evidence regarding implementing the Risk Management Committee and its impact on company performance. Organizations, as systems, constantly interact with their environment, which is influenced by individual psychology. The study uses a sample of 100 companies listed on the Indonesia Stock Exchange out of 848 as of

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Arzizeh, Tiesieh Tapang. "Moderating Role of Audit Committee's Legal Expertise on Risk Management and Financial Reporting Quality." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 06, no. 08 (2023): 3764–75. https://doi.org/10.5281/zenodo.8278526.

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This study aims at examining the moderating role of audit committee’s legal expertise on risk management and financial reporting quality. An ex-post facto research design was adopted and data collected from secondary sources were analysed through a structural equation modelling approach with the aid of a partial least square technique. The results revealed that the quality of financial reporting is greatly impacted by risk management. Additional, the study revealed that the quality of financial reporting is influenced by the audit committee's legal expertise. Furthermore, the study r

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Agbaje, A. R. Ayeni, I. A. Adebayo, and Roseline Osatohanmwen Adeboboye. "Examining the Influence of Risk Management Committee Dynamics on Financial Performance: A Case Study of Listed Insurance Companies in Nigeria." Asian Journal of Economics, Business and Accounting 24, no. 5 (2024): 354–70. http://dx.doi.org/10.9734/ajeba/2024/v24i51315.

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The Nigerian insurance industry has experienced substantial growth due to factors like increased awareness, regulatory reforms, and technological advancements. This research aimed to explore how the composition, structure, and activities of risk management committees influence key financial performance metrics, focusing on return on assets (ROA). Data from annual reports and audited financial statements of selected insurance companies listed on the Nigerian Exchange Group from 2013 to 2022 were analyzed using both descriptive and inferential statistics. The study revealed that risk management

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Suripto, Suripto. "PENGARUH KEPEMILIKAN TERKONSENTRASI, KOMITE PENUNJANG DEWAN KOMISARIS DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK." Jurnal Akuntansi Trisakti 9, no. 2 (2022): 309–26. http://dx.doi.org/10.25105/jat.v9i2.14542.

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This study aims to examine and analyze the effect of concentrated ownership, the supporting committees of the board of commissioners as proxy for the audit committee and the risk management and corporate governance committee as proxy for the board of directors and independent commissioners on tax aggressiveness. The type of research used is quantitative associative. The population in this study are companies that are members of the energy sector listed on the Indonesia Stock Exchange in 2016-2020 as many as 53 companies. Determination of the sample of this study was carried out through purposi

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Ackermann, Christo, and Ben Marx. "Internal audit risk management in metropolitan municipalities." Risk Governance and Control: Financial Markets and Institutions 6, no. 3 (2016): 36–44. http://dx.doi.org/10.22495/rcgv6i3art7.

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Internal audit functions (IAFs) of organisations are regarded as crucial components of the combined assurance model, alongside the audit committee, management and external auditors. The combined assurance model aims at having integrated and aligned assurance in organisations with the overall aim of maximising risk and governance oversight and control efficiencies. In this regard, internal audit plays a crucial role, insofar as it consists of experts in risk, governance and control consultancy who provide assurance to senior management and the audit committee. Audit committees are dependent on

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Mutmainah, Siti. "TATA KELOLA DAN RISIKO BANK SYARIAH DI INDONESIA PERIODE 2008-2016." JURNAL AKUNTANSI DAN AUDITING 14, no. 2 (2018): 172. http://dx.doi.org/10.14710/jaa.14.2.172-194.

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This study investigates the effect of corporate governance on Islamic bank’s risk in Indonesia during 2008-2016. The bank’s governance consists of board of commissioner (including risk control committe and audit committee), management, and sharia supervisory board. Because of the existence of these boards is a mandatory, hence this research focus on the amount of members and meetings in each board and committee. Results show that the amount of meetings held by management and risk control committee negatively influence the financing risk. This research implies the Islamic banks to strenghten th

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Mutmainah, Siti. "TATA KELOLA DAN RISIKO BANK SYARIAH DI INDONESIA PERIODE 2008-2016." JURNAL AKUNTANSI DAN AUDITING 14, no. 2 (2018): 172. http://dx.doi.org/10.14710/jaa.v14i2.19776.

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This study investigates the effect of corporate governance on Islamic bank’s risk in Indonesia during 2008-2016. The bank’s governance consists of board of commissioner (including risk control committe and audit committee), management, and sharia supervisory board. Because of the existence of these boards is a mandatory, hence this research focus on the amount of members and meetings in each board and committee. Results show that the amount of meetings held by management and risk control committee negatively influence the financing risk. This research implies the Islamic banks to strenghten th

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Al-Yahyaee, Khamis H., and Ahmed Al-Hadi. "Ineffective corporate governance: busyness of internal board monitoring committees." Corporate Ownership and Control 13, no. 3 (2016): 309–25. http://dx.doi.org/10.22495/cocv13i3c2p5.

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We examine whether the voluntary formation of a Risk Committee (RC) compromises the effectiveness of other monitoring duties carried out by the board members. We argue that adding more monitoring committees increases the board’s internal busyness, which reduces the effectiveness of monitoring by the Audit Committee (AC). Using a sample of financial firms over the period 2007 to 2011 from the Gulf Cooperation Countries (GCC), we find that voluntarily adopting a risk committee impairs the effectiveness of the audit committee, which in turn reduces financial reporting quality. Our findings sugges

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Hardiyanti, Widhian, Ida Nurhayati, and Andi Kartika. "Keberadaan Komisaris Independen, Risk Management Comitee, Ukuran Perusahaan dan Pengaruhnya terhadap Pengungkapan Enterprise Risk Management." JIIP - Jurnal Ilmiah Ilmu Pendidikan 5, no. 12 (2022): 5910–16. http://dx.doi.org/10.54371/jiip.v5i12.1338.

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Artikel ini menguji seberapa berpengaruhnya keberadaan komisaris independen, Risk Management Committee (RMC) serta besarnya sebuah perusahaan terhadap pengungkapan enterprise risk management (ERM) di perusahaan manufaktur yang terdaftar di BEI periode tahun 2017-2020. Peneiitian ini menggunakan perusahaan manufaktur yang terdapat pada BEI periode tahun 2017-2020 sebagai populasi. Sedangan penelitian ini menggunakan metode kuantitatif yang bersifat deskriptif. Pengambilan sampel menggunakan teknik purposive sampling sehingga dipero1eh sebanyak 70 perusahaann. Total sampel yang digunakan penelit

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Dinata, Marco, Yusralaini Yusralaini, and Susilatri Susilatri. "PENGARUH STRUKTUR KEPEMILIKAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 4, no. 3 (2023): 421–33. http://dx.doi.org/10.31258/current.4.3.421-433.

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This study aims to determine the effect of the variables of management ownership, foreign ownership, public ownership, independent commissioners, audit committees, and risk management committees on risk management disclosures. The population in this study is all manufacturing companies listed in the IDX period 2016-2021. The selection of sample in this study used the purposive sampling method. The samples selected in this study are 71 companies based on predetermined criteria. The results showed that the risk management committee had a positive and significant effect on risk management disclos

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Itan, Iskandar, and Khelen Khelen. "Role of Risk Management in Independent Commissioners and Audit Committees on Financial Performance." Global Financial Accounting Journal 6, no. 2 (2022): 225. http://dx.doi.org/10.37253/gfa.v6i2.6877.

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Purpose - Financial performance of a company is an important thing to consider due to its direct correlation with the company’s survivability. It is important to understand what affects a company's financial performance. This research aimed to determine the influence of the independent commissioner and audit committee variables on financial performance as moderated by risk management. Research Method - This study used 22 companies of LQ-45 that listed in the Indonesia Stock Exchange from 2017 to 2021 using a purposive sampling method. Model used in this research was analyzed using multip

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Ibiamke, Sylvia Sewuese, Suleiman Tauhid, and Joshua Okpanachi. "Risk Management Committee Gender and Likelihood of Financial Distress of Listed Deposit Money Banks in Nigeria." European Journal of Accounting, Auditing and Finance Research 11, no. 11 (2023): 59–73. http://dx.doi.org/10.37745/ejaafr.2013/vol11n115973.

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This study explores the effect of risk management committee gender diversity on the likelihood of financial distress among listed deposit money banks in Nigeria. The study utilizes the Nigerian Code of Corporate Governance 2018 as an instrumental variable to address endogeneity concerns related to the self-selection of gender diversity on the risk management committee. The dependent variable is the likelihood of financial distress, while the independent variable is the gender composition of the risk management committee. The sample size consists of 12 listed deposit money banks, and the data c

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Kallamu, Basiru Salisu. "Risk Management Committee Attributes and Firm Performance." International Finance and Banking 2, no. 2 (2015): 1. http://dx.doi.org/10.5296/ifb.v2i2.8580.

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We investigate the impact of risk management committee attributes on firm performance for a sample of 37 finance companies listed on the Malaysian stock exchange covering period from 2007 financial year to 2011. The result indicates that a committee composed of majority independent directors positively enhances firm market valuation and negatively affects accounting returns. Independent committee chair was found to positively enhance accounting returns while prior executive experience of directors enhances both accounting returns and market valuation of the companies. Lastly, presence of execu

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Cahyani, Mirna, and Noorlailie Soewarno. "Review of The Role Company Supervision Mechanism in Risk Management Implementation." Esensi: Jurnal Bisnis dan Manajemen 11, no. 2 (2021): 127–42. http://dx.doi.org/10.15408/ess.v11i2.21194.

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This study reviews the supervisory mechanism carried out by the company in the implementation of risk management. This research is qualitative research with literature study method. As a result, internal auditors, audit committees and management accountants work together in supervising the implementation of risk-based audits. Internal auditors have a weak contribution because they prefer a supervisory approach so they are supported by the audit committee. The audit committee supervises the internal auditors and provides suggestions for the next audit process so that it can cover high-risk area

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Thapa, Rajan Bikram, Alok Kumar, Surender Kumar Gupta, and Ram Chandra Bhandari. "The Role Of Audit Committees In Strengthening Governance And Risk Management In Banks: Evidence From Nepal." International Journal of Environmental Sciences 11, no. 7s (2025): 960–71. https://doi.org/10.64252/5zm2j538.

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Corporate governance and risk management are both critical for the effectiveness and sustainability of banking and financial institutions. Audit Committees play a vital role in risk oversight, ensuring financial integrity and contributing to the overall stability of banking institutions. They are responsible for overseeing financial reporting, ensuring regulatory compliance, and monitoring risk management mechanisms. This study investigates the impact of Audit Committees on governance and risk management practices within Nepalese banks. The research utilizes secondary data from annual reports

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Hassan, Mohamat Sabri, Norman Mohd Salleh, Puan Yatim, and Mara Ridhuan Che Abdul Rahman. "Risk Management Committee and Financial Instrument Disclosure." Asian Journal of Accounting and Governance 3, no. 1 (2012): 13–28. http://dx.doi.org/10.17576/ajag-2012-3-6512.

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Hartford, Desmond N. D. "FORUM: Task Committee on Dam Risk Management." Journal of Hydraulic Engineering 124, no. 7 (1998): 662–63. http://dx.doi.org/10.1061/(asce)0733-9429(1998)124:7(662).

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Rahayu, Isti, Dira Sartika Ardi, and Rizki Hamdani. "Risk Management Disclosure and their Effect on Banking Firms Value in Indonesia." Humanities and Social Sciences Letters 10, no. 2 (2022): 139–48. http://dx.doi.org/10.18488/73.v10i2.2959.

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Risk management is the effort done to minimize the possible risks that might occur in future. This study aimed to examine the influence of firm size, audit committee, and risk committee on risk management disclosure and to examine the influence of firm size, audit committee, risk committee, and risk management disclosure on firm banking value. The research sample comprised 40 banking firms listed on the Indonesia Stock Exchange (IDX) during 2016 to 2018. The hypothesis testing was done by using a regression data panel. The results revealed that the firm size and risk committee had a positive i

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Raymond, Kipyegon Kemboi, Kiprotich Naibei Isaac, Kipkosgei Sirmah Peter, and Kimutai Cheruiyot Peter. "Relationship between Risk Committee Existence and Financial Performance of Commercial Banks in Kenya." International Journal of Engineering and Management Research 9, no. 4 (2019): 125–29. https://doi.org/10.31033/ijemr.9.4.18.

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Performance of some banks in Kenya has been declining leading to their collapse or receivership. This may be attributed to many factors such as risk exposure. In bid to protect the financial sector, Central Bank of Kenya therefore directed all the banks to manage risks. One of the mechanisms used by the banks to manage risks is risk committee. Some banks established risk committees while others did not. There is limited knowledge on the relationship between this risks committee and financial performance in commercial banks. This study therefore aimed at determining the relationship between ris

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Hidayatul, Affifah, and Hartoko Sri. "The Effect of Gender Diversity and Expertise of Risk Monitoring Committee on Equity Investment Risk in Islamic Banks." Journal of Economics, Finance And Management Studies 07, no. 08 (2024): 5335–42. https://doi.org/10.5281/zenodo.13590646.

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The study of risk in Islamic banks emphasizes more on the general risk of Islamic banks, this general risk in Islamic banks arises from transactions unrelated to special transactions of Islamic banks. The profit and loss sharing system implemented by Islamic banks raises equity investment risk (EIR). This study uses the agency theory approach in explaining EIR. In the agency theory approach, the risk monitoring committee has the responsibility of evaluating and monitoring the risk management in Islamic banks. The characteristics of risk monitoring committee members can affect the capability of

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Awotomilusi, Niyi Solomon, Olatunde Matthew Ajoloko, Badmus Fatai Saka, Taiwo Esther Adeniran, Victor Olufemi Owonifari, and Muyiwa Emmanuel Dagunduro. "Risk Management Committee Attributes and Market Performance of Listed Insurance Firms in Nigeria." International Journal of Economics and Financial Issues 15, no. 3 (2025): 29–41. https://doi.org/10.32479/ijefi.17643.

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This study aimed to examine how the attributes of risk management committees influence the market performance of listed insurance firms in Nigeria. This study adopted an expo-facto research design and data were collected from annual reports, financial databases of listed Nigerian insurance firms. The study population consisted of 23 insurance firms listed on the Nigerian Exchange Group (NGX) as of December 31st, 2023, with census sampling techniques applied to encompass the entire population. The research covered a 12-year period, spanning from 2012 to 2023, to provide robust analysis. The reg

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Arifina, Yessi. "PERAN TATA KELOLA PERUSAHAAN DAN RISIKO PELAPORAN KEUANGAN DALAM PEMBENTUKAN KOMITE MANAJEMEN RISIKO YANG TERPISAH." Jurnal Akuntansi Bisnis 15, no. 2 (2019): 246. http://dx.doi.org/10.24167/jab.v16i1.1365.

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Abstract This study examines the effect of board size, board independence, financial reporting risk, firm complexity, and firm size on the formation of risk management committees apart from audit committee. This study predicts the increasing number of board of size improve the supervisory function and encourage the formation of separate risk management committees. The higher the independence of the board of commissioners, the better the supervision will be and encourage the formation of separate risk management committees. The larger the company's business segments the risks faced by the

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Vincent, Nishani Edirisinghe, Julia L. Higgs, and Robert E. Pinsker. "Board and Management-Level Factors Affecting the Maturity of IT Risk Management Practices." Journal of Information Systems 33, no. 3 (2018): 117–35. http://dx.doi.org/10.2308/isys-52229.

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ABSTRACT The Securities and Exchange Commission's 2009 enhanced proxy disclosure requirements and the updated Committee of Sponsoring Organizations' (COSO) Internal Control Framework have caused organizations to increase their focus on risk management and consider the impact of information technology (IT) in enterprise risk management. Our study examines whether board involvement, board expertise, and top management's risk culture affect the maturity of IT risk management practices (maturity) in firms. We find that board involvement positively influences maturity while top managers' risk-takin

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Dewi, Prastiwi, and Mariana. "Tax Aggressiveness: Financial Distress and Risk Management Committee." JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 06, no. 02 (2023): 738–46. https://doi.org/10.5281/zenodo.7624754.

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This study aims to examine the effect of financial distress and the Risk Management Committee on tax aggressiveness. This study uses quantitative and secondary data in the form of data on manufacturing companies listed on the Indonesia Stock Exchange during the period 2013 to 2019. The results show that 1) bfinancial distress has a negative effect on tax aggressiveness, which means that financial distress actually reduces the company's tax aggressiveness efforts. Maintaining the company's positive reputation through compliance with regulations is seen as more important to maintain the

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CANDELA, Dinda Amalia, and Machmudin Eka PRASETYA. "An Analysis of the Impact of Enterprise Risk Management (ERM) on the Firm Performance of Indonesia State-Owned Enterprises." MANAGEMENT AND ECONOMICS REVIEW 10, no. 2 (2025): 503–16. https://doi.org/10.24818/mer/2025.02-15.

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This study aims to determine the impact of enterprise risk management (ERM) on company performance in Indonesia’s state-owned enterprises (SOE). This study took a sample of 40 Indonesia SOEs from 2021-2023, with 100 observations. The ERM aspects consist of the Directors of Risk Management, Risk Management Committee, Reporting between Directors to the Risk Management Committee, Risk Assessment, Risk Management Framework, and Risk Management Maturity. At the same time, Company performance is measured by Return on Assets (ROA). Hypothesis testing was carried out using the Ordinary Least Square me

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