Email this article Pengaruh gender diversity dan ceo duality serta non debt tax shield terhadap struktur modal pada perusahaan indek lq45 di bursa efek indonesia
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh gender diversity dan CEO duality serta non-debt tax shield terhadap struktur modal pada perusahaan Indeks LQ45 yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 23 perusahaaan. Data sekunder yang digunakan dalam penelitian ini adalah laporan keuangan periode 2013 sampai dengan 2017 yang telah dipublikasikan oleh Bursa Efek Indonesia. Alat analisis yang digunakan adalah statistik deskriptif dan regresi data panel. Hasil penelitian menunjukkan bahwa variabel gender diversity berpengaruh positif tidak signifikan terhadap struktur modal, CEO duality berpengaruh negatif tidak signifikan dan non-debt tax shied berpengaruh negatif dan signifikan terhadap struktur modal.
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References
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DOI: https://doi.org/10.29264/jimm.v6i3.6628
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