Komite Manajemen Resiko: Peran Corporate Governance dan  Kepemilikan Institusional

Iwan Efriandy; Abdul Rohman; Aspahani Aspahani

doi:10.33557/mbia.v23i2.3212

Iwan Efriandy Universitas Sriwijaya
Abdul Rohman Universitas Sriwijaya
Aspahani Aspahani Universitas Sriwijaya

DOI: https://doi.org/10.33557/mbia.v23i2.3212

Keywords: Board of Commissioners, Independent Commissioners, Big Four, Institutional Ownership

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.

Keywords: Board of Commissioners, Independent Commissioners, Big Four, Institutional Ownership.

Abstrak

Kegiatan utama bank sebagai lembaga intermediasi keuangan yang sumber pendapatan utama adalah pendapatan bunga yang merupakan hasil dari kegiatan pendanaan dan pemberian kredit kepada nasabah, maka memiliki risiko yang sangat tinggi. Bank sebagai agent of trust, bank harus dikelola dengan prinsip kehati-hatian (prudential banking), dikarenakan memiliki risiko yang sangat tinggi dan berpotensi risiko sistemik, khususnya di industri perbankan dan tidak terkecuali kondisi perekonomian Indonesia pada umumnya. Tujuan dari penelitian ini adalah untuk menguji peran corporate governance, yang diproksi dengan variabel dewan komisaris, komisaris independen dan reputasi auditor serta kepemilikan institusional dalam pembentukan komite manajemen risiko. Penelitian ini menggunakan metode kuantitatif eksplanatif dengan data sekunder danmenggunakan uji regresi linear berganda. Sampel yang digunakan dalam penentilian sebanyak 52 diperoleh dari 4 bank persero milik pemerintah dan 9 bank umum swasta nasional yang memiliki toal aset di atas 100 triliun yang terdaftar di BEI dalam periode pengamatan 2019-2022. Hasil peneltian diperoleh bahwa, proporsi komisaris independen dan reputasi auditor (BigFour) mendorong keberadaan komite manajemen risiko. Sedangkan ukuran dewan komisaris dan kepemilikan institusional tidak mempengaruhi keberadaan komite manajemen risiko.

Kata kunci: Dewan Komisaris, Komisaris Indpenden, BigFour, Kepemilikan Institusional.

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