ANALISIS KUALITAS KOMITE AUDIT TERKAIT DENGAN RISK MANAGEMENT DISCLOSURE PADA PT INDOFOOD SUKSES MAKMUR Tbk DAN PT UNILEVER INDONESIA Tbk TAHUN 2012-2014

Yovira Sandi - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Pdang

Abstract


This study aims to analyze the quality of the audit committee associated with the

practice of risk management disclosure in two manufacturing companies. The qualit y characteristics of the audit committee is analyzed in terms of education, experience and independence. While risk management disclosure in the company analyzed using COSO issued disclosure items that consists of eight components, include internal environment, the  purpose of  regulating, risk  identification, risk  assessment, risk response, control activities, information and communication and monitoring. The sample  in  this  research  is  PT  Indofood  Sukses  Makmur  Tbk  and  PT  Unilever Indonesia Tbk. The study was conducted by analyzing the second annual report of the company in 2012-2014. The results showed that the audit committee at PT Unilever Indonesia Tbk better qualified than PT Indofood Sukses Makmur Tbk, the existence of a quality audit committees at companies also proved to have better control risk by providing a broader disclosure in a company's annual report

Keywords: audit committee, risk management disclosure


Full Text:

PDF

References


Anindyarta, Adi Wardhana & Nur Cahyowati, 2013. Pengaruh Karakteristik Perusahaan terhadap Tingkat Pengungkapan Risiko (Studi Empiris pada Perusahaan non Keuangan yang Terdaftar di Bursa Efek Indonesia). Diponegoro Journal of Accounting, Vol. 2, No. 3, Hal 1-14

Ardiyos. 2010. Kamus Besar Akuntansi. Jakarta: Citra Harta Prima

Bapepam. Salinan Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan Nomor : IX.I.5 tentang komite audit (diakses pada tanggal 21 Desember 2015)

Bapepam. Salinan Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan Nomor : KEP-431/BL/2012 tentang Kewajiban

Penyampaian Laporan Tahunan bagi Emiten atau Perusahaan Publik, http://www.bapepam.go.id/ol d/hukum/peraturan/X/X.K.6.p df (diakses pada tanggal 21

Desember 2015)

Bruynseels, Liesbeth; KU Leuven and Eddy Cardinaels. 2014. The Audit Committee: Management Watchdog or Personal Friend of The CEO?. The Accounting Review, Vol.89, No.1, pp113-

Candra, Dwi Saputro & Bambang Suryono. 2014. Pengaruh Struktur Kepemilikan, Leverage dan Ukuran Perusahaan terhadap Pengungkapan Manajemen Risiko. Jurnal Ilmu & Riset Akuntansi. Vol.3, No.2

Committee of Sponsoring Organization of The Treadway Commission, Integrated Framework (COSO-ERM Report). New York: AICPA, 2004

Dechow, P.M., Wei. G., and Schrand, C. 2010. Understanding earnings quality: A review of the Proxies, their Determinants and their Consequencies. Journal of Accounting and Economics

Marta, Utama. 2006. Komite Audit, Good Corporate Governance dan Pengungkapan Informasi. Jurnal Akuntansi dan Keuangan Indonesia. Vol.1, pp.61-79

PSAK 60 (Revisi 2010). Instrumen Keuangan: pengungkapan. www.iaiglobal.or.id (diakses pada tanggal 06 Maret 2016)

Puruwita, Wardani, 2012. Faktor- Faktor yang Mempengaruhi Luas Pengungkapan Sukarela. Jurnal Akuntansi dan Keuangan, Vol. 14, No. 1, Hal. 1-15

Venny, Fathimiyah; Rudi Zulfikar & Fara Fitriyani, 2011. Pengaruh Struktur Kepemilikam terhadap Risk Management Disclosure (Studi Survei Industri Perbankan yang Listing di Bursa Efek Indonesia tahun

-2010). Universitas

Sultan Ageng Tirtayasa

Windi, Gessy Anisa & Andri Prastiwi,

Analisis Faktor yang

Mempengaruhi

Pengungkapan Manajemen Risiko (Studi Empiris pada Laporan Tahunan Perusahaan-Perusahaan non Keuangan yang Terdaftar di Bursa Efek Indonesia tahun

. Jurnal Skripsi