PENGARUH ANTARA TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE) DENGAN STRUKTUR MODAL PERUSAHAAN
Abstract: The purpose of this
research was to determine the effect of corporate governance with the company's
capital structure . To obtain that capital is usually the company issuing new
shares or by borrowing from creditors. Error in determining the capital
structure will have a broad impact for the company . The decision could lead to
the addition of the company's capital so necessary to the agency problem of
corporate governance mechanisms . Board size , managerial ownership ,
institutional ownership and audit committee is part of corporate governance
used in this study .This research was conducted by the method of documentation
of the annual report companies listed in Indonesia Stock Exchange ( IDX )
2010-2012 . The sampling method used in this study was purposive sampling , the
number of samples obtained 195 samples . Testing hypotheses using regression
analysis . The results of this study showed variable managerial ownership and
audit committee has significant and negative effect on the capital structure .
While variable board size has a positive effect but no significant effect on
capital structure . So also with institutional ownership shows negative and
significant relationship to the capital structure .
Penulis: Vito Janitra
Kurniawan, Shiddiq Nur Rahardjo
Kode Jurnal: jpakuntansidd140966
