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