Open AccessUkuran Dewan Komisaris, Konsentrasi Kepemilikan, dan Leverage Perusahaan
Author(s) -
Rahmat Setiawan,
Anggita Ayu Widharta
Publication year - 2020
Publication title -
jurnal nusantara aplikasi manajemen bisnis/jurnal nusantara aplikasi manajemen bisnis
Language(s) - English
Resource type - Journals
eISSN - 2549-5291
pISSN - 2528-0929
DOI - 10.29407/nusamba.v5i2.14663
Subject(s) - leverage (statistics) , stock exchange , business , accounting , regression analysis , linear regression , moderation , business administration , econometrics , statistics , finance , economics , mathematics
This purpose of this study is to examine the effect of board size, and the moderating effect of ownership concentration on corporate leverage in non-financial companies in Indonesia listed on the Indonesia Stock Exchange in 2014-2016. This study uses multiple regression analysis and MRA (Moderated Regression Analysis) to test the research hypothesis. The results showed that board size had a significant negative effect on leverage. In addition, it can also be seen that the moderating effect of ownership concentration weakens the negative effect of board size on company leverage.