Corporate risk-taking behaviour: Corporate governance perspective

Aryestantya Fikri Dewanta () and Johan Arifin ()

Journal of Contemporary Accounting, 2020, vol. 2, issue 1, 1-12

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.

Keywords: Corporate governance; audit committee; corporate risk-taking (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:uii:jcauii:v:2:y:2020:i:1:p:1-12:id:14617

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