Pengaruh Karakteristik Dewan Direksi Terhadap Pengambilan Risiko Dengan Direktur Independen Sebagai Variabel Moderasi

Apriaseli, Thalia Nur (2022) Pengaruh Karakteristik Dewan Direksi Terhadap Pengambilan Risiko Dengan Direktur Independen Sebagai Variabel Moderasi. Journal of Cultural Accounting and Auditing, 1 (2). pp. 44-57. ISSN 2830-5574

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Abstract

This study aims to examine the effect of board directors characteristics on risk taking with independen directors as moderating variable. The population used is Trade, Service, and Investment for period 2018-2020. The data analysis technique used Moderate Regression Analysis. Sampling using purposive sampling method and obtained as many as 37 companies. Based on the research results gender diversity has no effect on risk taking, CEO tenure has positive effect on risk taking, and CEO education has no effect on risk taking. Based on research independent directors as moderate variable hasmoderate effect gender diversity on risk taking, independent directors has moderate effect CEO tenure on risk taking, and independen directors cannot moderate effect CEO education on risk taking.

Item Type:	Article
Uncontrolled Keywords:	Board of Directors Characteristics, Risk Taking, IndependentDirectors
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program
Depositing User:	Thalia Nur Apriaseli
Date Deposited:	14 Mar 2023 12:20
Last Modified:	14 Mar 2023 12:20
URI:	http://eprints.umg.ac.id/id/eprint/7244

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