The influence of corporate governance towards capital structure; Quality of Financial Reporting as mediating variabel
Keywords:
Good Corporate Governance, Quality of Financial Reporting, Capital Structure, Debt to Equity Ratio
Abstract
This research analized the influence of mediating the variable quality of financial reports on the relationship between corporate governance and capital structure. The object of this study is all manufacturing companies listed on the IDX in 2014-2018. The sample in this study was conducted by purposive sampling. This study uses SPSS version 24 path analysis. The results show that Corporate Governance has a significant effect on Capital Structure. Corporate Governance has a significant effect on the Quality of Financial Reporting, whereas the Quality of Financial Reporting has no significant effect on Capital Structure and the Quality of Financial Reporting does not mediate the effect of Corporate Governance on the capital Structure.
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References
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Budiman, J., & Helena, H. (2017). Analisis Pengaruh Tata Kelola Perusahaan terhadap Struktur Modal dengan Kualitas Laporan Keuangan sebagai Mediator pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Maranatha, 16(2), 187.
Jaradat, M. S. (2015). Corporate Governance Practices and Capital Structure: A Study with Special Reference to Board Size, Board Gender, Outside Director and CEO Duality. International Journal of Economics, Commerce and Management, 3(5), 264–273.
Jiraporn, P., Kim, J. C., Kim, Y. S., & Kitsabunnarat, P. (2012). Capital structure and corporate governance quality: Evidence from the Institutional Shareholder Services (ISS). International Review of Economics and Finance, 22(1), 208–221.
Sariman, A. S., Ali, A., & Mohd Nor, M. N. (2013). The Mediating Effects of Financial Reporting Quality on Audit Committee Quality and Capital Structure in Omani Firms. International Journal of Finance and Accounting, 2(8), 452–458.
Sheikh, N. A., & Wang, Z. (2012). Effects of corporate governance on capital structure: Empirical evidence from Pakistan. Corporate Governance (Bingley), 12(5), 629–641.
Subramanyam dan Wild, John. 2010. Analisis Informasi Keuangan. Jakarta: Salemba Empat.
Thesarani, N. J. (2017). Pengaruh Ukuran Dewan Komisaris, Kepemilikan Manajerial, Kepemilikan Institusional dan Komite Audit terhadap Struktur Modal Jurnal Nominal, VI(2), 1–12.
