Main Article Content

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

Article Details

How to Cite
Dewanta, A. F., & Arifin, J. (2021). Corporate risk-taking behaviour: Corporate governance perspective. Journal of Contemporary Accounting, 2(1), 1–12. https://doi.org/10.20885/jca.vol2.iss1.art1