The effect of board of commissioners size on risk management trends

Abstract

This study aims to obtain empirical evidence of the effect of board size on risk management tendencies. The data collection technique used was a purposive sampling method in order to obtain a sample of 531 manufacturing sector companies listed on the Indonesia Stock Exchange in 2014-2017. The data analysis used is Multiple Linear Regression Analysis. The results of this study are that a large number of boards has no impact on the volatility of company stock returns. However, it is positively related to cash flow volatility proxies.