A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
The purpose of this study is to investigate the role of capital structure as mediating variable in the relationship between corporate governance and company performance. Data for this study was obtained from financial statements and was done in Indonesia’s non-financial sector. From among the companies listed on the Indonesia Stock Exchange between 2017 and 2021, 15 companies were chosen as a sample. Findings show that corporate governance (board independence, board size, and audit committee) were significantly associated with capital structure and company performance, but gender diversity has an insignificant relationship with capital structure and company performance. Moreover, this research found that capital structure is not able to mediate the effect of corporate governance (board independence, board size, audit committee, and gender diversity) on company performance.
The purpose of this study is to investigate the role of capital structure as mediating variable in the relationship between corporate governance and company performance. Data for this study was obtained from financial statements and was done in Indonesia’s non-financial sector. From among the companies listed on the Indonesia Stock Exchange between 2017 and 2021, 15 companies were chosen as a sample. Findings show that corporate governance (board independence, board size, and audit committee) were significantly associated with capital structure and company performance, but gender diversity has an insignificant relationship with capital structure and company performance. Moreover, this research found that capital structure is not able to mediate the effect of corporate governance (board independence, board size, audit committee, and gender diversity) on company performance.
Determinant Factors of Corporate Governance on Company Performance: Mediating Role of Capital Structure
Ria Ria (author)
2023
Article (Journal)
Electronic Resource
Unknown
Metadata by DOAJ is licensed under CC BY-SA 1.0
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