PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2010-2012)
Abstract: The aim of this
research to analyze the effect of corporate governance on firms' capital
structure. This research uses the annual report documentation on companies
listed in Indonesia Stock Exchange ( BEI ) in 2010-2012 . The sampling method
used in this study is purposive sampling with specified criteria . The number
of samples obtained from these criteria amounted to 102 samples. Hypothesis
testing using multiple regression analysis. The results of this research
indicate that ownership concentration and managerial ownership are significantly
negative related to capital structure.
While other variables such as the size of the board of directors, independent
directors, and remuneration are not
significantly effected. This research also uses the control variable and the
result is liquidity and asset
tangibility is significantly negative effected to capital structure . While
another control variables such as profitability
and firm size are not significantly effected.
Penulis: Andhika Rahadian, P.
Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd141112
