Journal of Economic, Bussines and Accounting (COSTING)
Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)

Pengaruh Digital Transformation Pada Corporate Risk-Taking

Muhammad Ananda Putra (Universitas Airlangga)
Rahmat Setyawan (Universitas Airlangga)



Article Info

Publish Date
02 Feb 2024

Abstract

This study analyzed the impact of digital transformation (DT) on corporate risk-taking, which is proxied by the standard deviation of RoA in the last 3 years. This study also examined the moderation effect of high operating leverage on digital transformation (DT) relationships on bank corporate risk-taking. This study employs a quantitative methodology and a panel data model. This study examined 43 banks listed on the Indonesian Stock Exchange between 2018 and 2021, observing a total of 172 firm years. This study utilizes secondary data from annual reports and company financial reports. This study shows that digital transformation decreased corporate risk-taking. High operating leverage also succeeds to moderate the relationship between digital transformation on bank corporate risk-taking. The results of this study show consistency with previous research that shows the relationship of digital transformation to corporate risk-taking has a positive relationship. Keywords: Digital Transformation, Corporate Risk-Taking, Banks

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Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...