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All Journal Journal of Contemporary Accounting
Dewanta, Aryestantya Fikri
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Economics, Econometrics & Finance

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Corporate risk-taking behaviour: Corporate governance perspective Dewanta, Aryestantya Fikri; Arifin, Johan
Journal of Contemporary Accounting Volume 2 Issue 1, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss1.art1

Abstract

This study examines the effect of corporate governance which represented by the board of directors, audit committee, managerial compensations, and ownership concentration toward corporate risk-taking behaviour in Indonesian manufacturing companies during the period of 2013-2017. Samples were collected using a purposive sampling method with a total of 69 companies, thus there were 345 observations over 5 years. Regression analysis shows that managerial compensations and ownership concentration positively affect corporate risk-taking. The members of the board of directors negatively affect corporate risk-taking. Meanwhile, the size of the audit committee does not significantly influence the company's risk-taking behaviour in manufacturing companies listed on the Indonesia Stock Exchange.
Co-Authors Johan Arifin