Pengaruh Capital Structure Terhadap Firm Performance Dengan Corporate Governance Sebagai Variabel Moderasi

Selig Addison, F.X. Kurniawan Tjakrawala (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara)

Jurnal Paradigma Akuntansi
Vol 3, No 1 (2021): Januari 2021

The purpose of this study was to determine the effect of capital structure on firm performance with corporate governance as a moderating variabel on banking companies listed on Indonesian Stock Exchange in 2013-2018. Samples that can be found in this study were 24 companies using purposive sampling techniques. In this study using secondary data, which is financial report and processed using the program Eviews 10. The results of this study indicate that capital structure have a significant positive effect on firm performance. However, corporate governance (Board Independent), does not moderate the effect of capital structure on firm performance.