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

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.

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Publication Details

Journal
REVITALISASI
Published
2025-06-05
DOI
https://doi.org/10.32503/revitalisasi.v14i1.6732
Primary Topic
Financial Analysis and Corporate Governance
Type
article
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article

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

Henny Setyo Lestari, Farah Margaretha Leon, Khoirul Muhimah, I Dewa Ayu Nadya Dhanari Kirana Ardana
REVITALISASI
Financial Analysis and Corporate Governance
article

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

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

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.

REVITALISASIVol. 14(1)
Openalex Percentile: Top 63%
Financial Analysis and Corporate Governance
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