Pengaruh Good Corporate Governance Terhadap Capital Structure Pada Perusahaan Manufaktur Di BEI
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Abstract
This study aims to examine the influence of board size, board independence, managerial ownership, and board gender on capital structure. Gender diversity was measured with the existence of female directors in a firm. The samples of this study were 71 firms (355 observations) listed in Bursa Efek Indonesia from 2015-2019. The sampels taken using a purposive sampling method. This study analysis used multiple linear regression method by panel data. The results shows that the existence of board size, board independence, managerial ownership have an influence on capital structure. Meanwhile, the existence of board of director gender has no effect on capital structure.
Penelitian ini bertujuan untuk menguji pengaruh dari board size, board independence, managerial ownership, dan board gender terhadap capital structure. Keberagaman gender diukur dengan keberadaan dewan direksi wanita di dalam perusahaan. Sampel dalam penelitian berjumlah 71 perusahaan (355 observasi) yang terdaftar dalam BEI periode 2015-2019. Pengambilan sampel dilakukan menggunakan metode purposive sampling. Metode yang digunakan dalam penelitian ini adalah panel data regression analysis. Hasil penelitian menunjukkan bahwa keberadaan board size, board independence, managerial ownership, berpengaruh signifikan terhadap capital structure, sementara board of director gender tidak berpengaruh signifikan terhadap capital structure.
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