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Sembiring, Etti Ernita
Jurusan Akuntansi, Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mechanical Engineering Social Sciences Other

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Journal : AFRE Accounting Financial Review

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Linking ownership structure with capital structure of rural banks (BPR) in West Java, Indonesia Mai, Muhamad Umar; sudrajat, sudrajat; Sembiring, Etti Ernita
AFRE (Accounting and Financial Review) Vol. 8 No. 1 (2025): March 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i1.13114

Abstract

This study examines the relationship between ownership structure and capital structure at rural banks (BPR) in West Java, Indonesia. The ownership structure includes local government ownership, institutional ownership, management ownership, and female shareholding. Meanwhile, capital structure is measured using debt-to-assets ratio (DTAR) and debt-to-equity ratio (DTER). The data in this study was obtained from BPR's financial statements for the period 2016 to 2022. The results of data collection show that there are 218 rural banks in West Java, Indonesia with a total of 1526 BPR-years of observation. Next, the data was analyzed using the Robust standard errors of fixed effects model (Robust FEM). The findings show that local government ownership is positively related to the capital structure of rural banks as measured by DTER. Institutional ownership is positively related to the capital structure of rural banks as measured by DTAR. Meanwhile, women's share ownership is positively related to BPR's capital structure as measured by DTAR and DTER. Although, this study fails to prove the relationship between management ownership and capital structure, however, in general it can be said that ownership structure is related to the capital structure of rural banks in West Java, Indonesia JEL Classification: G21, G34 DOI: https://doi.org/10.26905/afr.v8i1.13114
Co-Authors Afriady, Arif Anisa, Suci Aprilliawati, Yeti Arry Irawan Arry Irawan Arry Irawan, Arry Arwan Gunawan Azhar Sani Adhan Christalia Sarah Dahtiah, Neneng Darya Setia Nugraha Deshinta Arrova Devina Nurdiana Sudrajat Dian Imanina Burhany Endah Dwi Kusumastuti, Endah Dwi Endang Hatma Juniwati Fajar Ramadan Hadiani, Fatmi Hanna Christin Hardiyanti Hardiyanti Haris Saeful Rohim Hendi Rohendi, Hendi Imanina Burhany , Dian Imran Dasena Ishak, Jouzar Farouq Islami, Erni Mutiara Iwan Setiawan Lia Rahmawati Lili Indrawati Lili Indrawati Lily Indrawati Mochamad Umar Mai Muhammad Fakhri Muhammad Gilang Pratama Mulyandani, Vina citra Mumtaza Affrida Nadira Fadhila Huda Novianty, Ira Nurul Febriyanti Hazmi Putri Febrianty Raffli Dika Pratama Rahma Fidela, Nadia Rendra Trisyanto Surya Riauli Susilawaty Hutapea Rima Rosmelia Rina Nurmalina Riri Habibah Romli Rospita Sari, Cici Silvana Septiany Rahmat Sudjana Sudjana Sudjana Sudrajat Sudrajat Sugianti, Lilis Sulistia Suwondo Supriatna, Iyeh SURYA, Rendra Trisyanto Suwondo, Sulistia Syarief, Mochamad Edman Tiara Nurul Hidayat Trisyanto Surya, Rendra Winda Aulia Fadhilah Zalfa Rofia Maulidina