THE EFFECT OF CORPORATE RISK GOVERNANCE ON THE INTENTION OF NEW EMPLOYEE TO ENGAGE IN RISK-INFORMED BEHAVIOR (A CASE STUDY OF AN INDONESIAN HEAVY EQUIPMENT COMPANY)

Wijaya, Luh Devany Trishnaputri (2026) THE EFFECT OF CORPORATE RISK GOVERNANCE ON THE INTENTION OF NEW EMPLOYEE TO ENGAGE IN RISK-INFORMED BEHAVIOR (A CASE STUDY OF AN INDONESIAN HEAVY EQUIPMENT COMPANY). Tesis (S2) - thesis, Universitas Bakrie.

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Abstract

Organizations in high-risk industries implement audit and risk management practices as part of corporate risk governance to promote risk-aware behavior. These practices are commonly introduced through orientation programs for new employees; however, empirical evidence on their behavioral impact remains limited, particularly in Indonesian heavy equipment companies. This study examines the effect of Audit and Risk Management Orientation (ARO) on new employees’ intention to engage in risk-aware behavior using the Theory of Planned Behavior (TPB). A quantitative explanatory approach was employed using a structured questionnaire administered to 50 new employees (≤12 months tenure) in an Indonesian heavy equipment company. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that ARO has a significant positive effect on attitudes toward risk-aware behavior but does not significantly influence subjective norms or perceived behavioral control. Attitudes and subjective norms also do not significantly predict behavioral intention. In contrast, perceived behavioral control emerges as the strongest predictor of behavioral intention. Mediation analysis shows no indirect effect of TPB variables between ARO and behavioral intention. These findings suggest that orientation programs should be complemented with experiential learning to strengthen risk-informed behavioral intentions among new employees.

Item Type:	Thesis (Tesis (S2) - )
Subjects:	Management > Corporate Governance Management > Corporate Strategy Thesis > Thesis (S2)
Divisions:	Fakultas Ekonomi dan Ilmu Sosial
Depositing User:	Luh Devany Trishnaputri Wijaya
Date Deposited:	19 Feb 2026 02:32
Last Modified:	19 Feb 2026 02:33
URI:	https://repository.bakrie.ac.id/id/eprint/13038

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