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Corporate risk-taking behaviour: Corporate governance perspective

Author

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  • Aryestantya Fikri Dewanta
  • Johan Arifin

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.

Suggested Citation

  • Aryestantya Fikri Dewanta & Johan Arifin, 2020. "Corporate risk-taking behaviour: Corporate governance perspective," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 1-12.
    • Handle: RePEc:uii:jcauii:v:2:y:2020:i:1:p:1-12:id:14617
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    File URL: https://journal.uii.ac.id/JCA/article/view/14617/11101
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    Cited by:

    1. Yoga Khomaini Aditya & Husnah Nur Laela Ermaya & Ratna Hindria Dyah Pita Sari, 2020. "Free cash flow, ownership structure, and capital structure: Impact on agency cost," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(2), pages 63-71, May.
    2. Wiwid Aprilianingrum Purnamasari, 2020. "The influence of ownership structure on transfer pricing," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(2), pages 108-118, May.

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