Evaluasi Sistem Tatakelola Keuangan Dana Desa Kelurahan Metro Kecamatan Metro Pusat Lampung

Increased corporate debt will result in a decrease in stock prices. A capital structure thatexceeds 100 percent indicates that the company uses more debt than its capital. Althoughusing debt, companies can make tax savings, using high debt can pose a high risk for thecompany. The research was conducted with the aim of knowing whether capital structurehas an effect on stock prices moderated by company size. The research applies a quantitativeapproach to achieve the goal. The data processed in this study is data obtained by secondarydata collection methods by looking at the company's annual financial statements.Measurement of capital structure in this study used the Debt to Equity Ratio (DER) and Debtto Assets Ratio (DAR), stock price measurements used close price data and data analysisused moderated regression analysis (MRA). The results of the study show that the Debt toAsset Ratio (DAR) has a positive effect on stock prices. Debt to Equity Ratio (DER) has nopositive effect on stock prices. Firm size strengthens the relationship between DAR and stockprices and weakens the relationship between DER and stock prices. This influence can affectcompanies that have large enough assets, this influence can attract investors to invest in thecompany