The Influence of Corporate Risk-Taking on Accounting Conservatism with Compensation as Moderating

Maria Mediatrix Ratna Sari, I Gde Ary Wirajaya, Ni Luh Supadmi


The purpose of this study is to determine the influence of corporate risk-taking to accounting conservatism with compensation as a moderating. This study used purposive sampling with 50 corporates listed in Indonesia Stock Exchange in the period of 2012-2015. Moderated regression analysis is used to test the hypotheses. The results show that corporate risk-taking has negative effect on accounting conservatism, if the corporate risk-taking increases then the level of accounting conservatism is decreased. The compensation is strengthen the influence of corporate risk-taking on accounting conservatism. The higher the level of corporate risk-taking which is supported by the higher compensation has impact on the lower level of accounting conservatism.

Keywords: Corporate Risk-Taking, Accounting Conservatism, Compensation.

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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