Karakteristrik CEO dan Enterprise Risk Management
Abstract
Abstract. This study aims to obtain empirical evidence related to the relationship between the characteristics of the CEO and Enterprise Risk Management in manufacturing companies in Indonesia. This research was a cross-sectional study in 2017. The characteristics of CEOs used in this study are CEO Financial Expertise, CEO Gender, and CEO Tenure. The results showed that CEOs with financial backgrounds tend to be more careful and avoid risk. Further evidence was obtained that the female CEO who runs the company tends not to take risks in leading the company. Furthermore, the length of service of the CEO does not make the CEO better in risk management, but on the contrary. These findings are expected to contribute to the gap in the accounting literature and are also a consideration for companies in determining CEO choices.
Abstrak. Penelitian ini bertujuan untuk mendapatkan bukti empiris terkait hubungan karakteristik CEO dan Enterprise Risk Management pada perusahaan manufaktur di Indonesia. Penelitian ini merupakan penelitian cross sectional pada periode penelitian tahun 2017. Karakteristik CEO yang digunakan pada penelitian ini yaitu CEO Financial Expertise, CEO Gender dan CEO Tenure. Hasil penelitian menunjukkan bahwa CEO dengan latar belakang keuangan cenderung lebih berhati-hati dan menghindari resiko. Salanjutnya diperoleh bukti bahwa CEO wanita yang menjalankan perusahaan cenderung untuk tidak mengambil risiko dalam menjalankan perusahan yang dikepalainya. Terakhir, lamanya masa kerja CEO tidak membuat CEO semakin lebih baik dalam manajemen risiko perusahaan, tetapi malah sebaliknya. Hasil temuan ini diharapkan berkontribusi terhadap kesenjangan literatur akuntansi dan juga menjadi pertimbangan bagi perusahaan dalam menentukan pilihan CEO.
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DOI: https://doi.org/10.17509/jrak.v8i1.20741
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