文章基本信息

标题：Peran Mekanisme Corporate governance dalam Penentuan Leverage Perusahaan Pertambangan di Indonesia
本地全文：下载
作者：Kayati Kayati ; Apri Dwi Astuti ; Agung Yulianto 等
期刊名称：Jurnal Kajian Akuntansi
印刷版ISSN：2579-9975
电子版ISSN：2579-9991
出版年度：2019
卷号：3
期号：2
页码：150-159
DOI：10.33603/jka.v3i2.2561
出版社：Lembaga Penelitian Universitas Swadaya Gunung Jati
摘要：Abstract The decision of capital structure is one of the strategic policies that must be considered by the management of the company, where the alternative source of funding taken can benefit the company. The purpose of this article is to test how the role of corporate governance mechanism includes board size and audit committee in determining the debt level of the mining company. The sample in this study is a mining company listed on the Indonesia Stock Exchange in 2012-2015. The data analysis technique used in this study is a regression analysis that begins with a classic assumption test. The study shows that the board size affects leverage, while the Audit Committee does not affect leverage. This result means that the board size is effective in corporate policy, especially with regards to the company's capital structure decisions. But on the other hand, monitoring of the audit committee can be said to be quite effective so that the company does not take any policy that will affect the over-lever ed condition. The impact of the research is that the company can optimize the decision of capital structure, especially in the determination of the portion of external funding source in the form of debt, so that it can avoid the default debt condition and it increases company value.
关键词：Board size ; Komite audit; Leverage