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.
Authors
- Henny Setyo Lestari (ORCID: https://orcid.org/0000-0001-8960-3817)
- Farah Margaretha Leon (ORCID: https://orcid.org/0000-0001-8984-2295)
- Khoirul Muhimah
- I Dewa Ayu Nadya Dhanari Kirana Ardana
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
- Field-Weighted Citation Impact
- 0.00