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All Journal Indonesian Journal of Accounting and Governance
Pinem, Jaren Jef Geovan
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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DO MANAGER POLICIES LEAD TO CORPORATE IDIOSYNCRATIC RISK? Pinem, Jaren Jef Geovan; Firmansyah, Amrie
Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/pnag6j80

Abstract

Certain manager policies can push the company to be riskier. Some of the manager's policiesinclude investment in investment opportunity sets, dividend policies and accrual policies throughaccrual earnings management. This study examines idiosyncratic risk with the three managers' policies.Tests were carried out using data from 75 food and beverage sub-sector companies listed on theIndonesia Stock Exchange from 2016 to 2020 using multiple linear regression analysis for panel data.The results suggest that investment opportunity set and accrual earnings management negatively affectidiosyncratic risk, whereas dividend policy positively affects idiosyncratic risk. This study places theinvestment opportunity set under test with idiosyncratic risk in the manager's policy framework, whichis rarely used in previous studies.
Co-Authors Amrie Firmansyah