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All Journal E-Jurnal Akuntansi Universitas Udayana Indonesian Journal of Economics and Bussiness Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL EKONOMI DAN BISNIS AIRLANGGA JEA17: Jurnal Ekonomi Akuntansi AKRUAL: Jurnal Akuntansi AKTSAR: Jurnal Akuntansi Syariah Syariah: Jurnal Hukum dan Pemikiran Jurnal Akuntansi Journal of International Conference Proceedings Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM)
Heru Tjaraka
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : AKRUAL: Jurnal Akuntansi

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Do Managerial Ability Impact Indonesian Firm Risk-Taking Behavior? Emiliya Rahma Wati; Heru Tjaraka; Erina Sudaryati
AKRUAL: JURNAL AKUNTANSI Vol 12 No 1 (2020): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n1.p18-33

Abstract

This study aims to examine the role of managerial in firm decisions. This study recognizes that managerial plays an important role in corporate decision making. Decisions carried out by the company are not only influenced by the manager's explicit mandate to maximize firm value, but also by the manager's ability to manage the company. In previous research it was found that high-ability and low-ability managers have opposite effects on firm behavior and firm value. High-ability managers accept risk-taking whereas low-ability managers refrain from taking risks. Managerial Ability in this study was measured using DEA (Data Envelopment Analysis) while for firm risk-taking behavior using the return on assets (ROA), return on equity (ROE), and research and development costs to total assets (R&D). The model used in this study is a causality model or the relationship of influence between research variables. The proposed model is analyzed using the Structural Equation Model (SEM) causality technique. This research was conducted on manufacturing companies listed on IDX (Indonesian Stock Exchange) in 2013-2017. However, unlike previous studies, the results of this study indicate that highly capable managers play a role in minimizing corporate risk taking. This research contributes as a reference for Indonesian corporate investors and also regulators as a reflection of the effectiveness of regulations made in Indonesia.
Co-Authors Anisa, Elisa Husnul Bambang Tjahjadi Dewi Prastiwi Edrick. P. Putra Elisa Husnul Anisa Emiliya Rahma Wati Erina Sudaryati Hengky Veru Purbolakseto I Made Narsa Kirana, Ardilla Ayu Lidia Sari Christina Lilik Suroya Maria Immaculata Oletha Serafin Natalia Kartika Ratna Wardani Rinda Septiani Riza Perdana, Riza