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Pengaruh Tata Kelola Perusahaan Terhadap Struktur Modal Di Perusahaan Consumer Non Cyclical

Year: 2025

Type: article

Abstract: The purpose of this research is to analyze and provide a deeper understanding of the influence of corporate governance elements on the capital structure of non-cyclicals consumer companies listed on the Indonesia Stock Exchange. This research uses quantitative research using secondary data obtained from of company financial statements and company annual reports. This research uses a sample of companies listed on the IDX qith the non-cyclicals consumer sector for thr 2019 – 2023 period. The sample of these was 61 of companies. This results of this research indicate that board size, board meetings, firm size, tangibility, depreciation, and profitability have a negative and significant effect on capital structure. Meanwhile, board committee and age have a positive and significant effect on capital structure. In addition, there is no significant influence between board gender and capital structure.

Source: REVITALISASI

DOI: 10.32503/revitalisasi.v14i1.6732

Authors: Khoirul Muhimah, I Dewa Ayu Nadya Dhanari Kirana Ardana, Henny Setyo Lestari, Farah Margaretha Leon

Institution: Universitas Trisakti

Language: English

Topic: Corporate Finance and Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4414361969

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