Pengaruh atribut dewan direksi dan struktur kepemilikan terhadap kinerja perusahaan dengan struktur modal sebagai variabel intervening

Iskandar Itan

Abstract


Penelitian ini bertujuan untuk meneliti peran struktur modal sebagai mediator pada hubungan atribut dewan direksi, struktur kepemilikan dan kinerja perusahaan. Data panel dari 370 perusahaan non-keuangan yang listed pada Bursa Efek Indonesia untuk periode 2014 hingga 2018 digunakan pada penelitian ini dan dianalisis dengan SPSS dan Eviews. Dalam penelitian ini, proxy atribut dewan dan struktur kepemilikan adalah ukuran dewan direksi, komisaris independen, kepemilikan manajerial serta kepemilikan institusional, sedangkan leverage keuangan dan return on equity digunakan untuk mengukur struktur modal dan kinerja perusahaan. Hasil penelitian menyimpulkan bahwa terdapat peran mediasi dari struktur modal pada hubungan komisaris independen, kepemilikan institusional, kepemilikan manajerial dan kinerja perusahaan tetapi gagal memediasi hubungan antara ukuran dewan direksi dengan kinerja perusahaan.

Keywords


struktur kepemilikan, atribut dewan, kinerja perusahaan, struktur modal, perusahaan non- keuangan

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DOI: https://doi.org/10.30872/jfor.v23i2.7989

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