Pengaruh Corporate Governance Terhadap Struktur Modal Pada Perusahaan Manufaktur - Adang Kurniawan; Setiawan (Jurnal Financia : Akuntansi dan Keuangan, 2020)
Penelitian ini bertujuan untuk mengksplorasi pengaruh corporate governace terhadap struktur modal. Sampel penelitian adalah perusahaan yang terdaftar pada sektor manufaktu Bursa Efek Indonesia yaitu sebanyak 493 perusahaan. Analisis menggunakan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa semua variabel corporate governance berpengaruh secara signifikan terhadap struktur modal. Variabel corporate governance tersebut adalah board size, board independence, audit committee size, dan ownership concentration. ABSTRACT This study aims to explore the effect of corporate governance on capital structure. The research sample was companies that were approved in the Indonesian Stock Exchange manufacturing sector totaling 493 companies. Analysis using Partial Least Square. The results showed that all corporate governance variables were significant on capital structure. The corporate governance variables are board size, board independence, audit committee size, and ownership concentration.