Published: 2025-02-04

Pengaruh Kinerja Keuangan dan GCG Terhadap Struktur Modal (Studi Kasus Pada Perusahaan Sektor Financial yang terdaftar di BEI tahun 2020 – 2023)

DOI: 10.35870/jemsi.v11i1.3705

Sherinka Suhandi, Afrizal Nilwan
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Abstract

Capital structure, specifically referring to companies in the financial sector for 4 years from 2020 to 2023. The sample of this study used purposive sampling, and obtained 12 financial sector companies on the special monitoring board officially listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This study uses a descriptive method with a quantitative approach. Then the data analysis was carried out using the multiple linear regression analysis method using SPSS software version 17.0. The results of the study found that the profitability variables, the size of the board of commissioners and the audit committee had a positive effect on the capital structure. While the liquidity variable did not have a significant effect on the capital structure.

Keywords

Financial Performance ; Profitability ; Liquidity ; Good Corporate Governance ; Board of Commissioners ; Audit Committee ; Capital Structure

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Suhandi, S., & Nilwan, A. (2025). Pengaruh Kinerja Keuangan dan GCG Terhadap Struktur Modal (Studi Kasus Pada Perusahaan Sektor Financial yang terdaftar di BEI tahun 2020 – 2023). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(1), 560-570. https://doi.org/10.35870/jemsi.v11i1.3705
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 1 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Sherinka Suhandi
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Jl. Zainal Abidin Pagar Alam No.26 Labuhan Ratu Kedaton 35142, Bandar Lampung, Indonesia.

Afrizal Nilwan
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Jl. Zainal Abidin Pagar Alam No.26 Labuhan Ratu Kedaton 35142, Bandar Lampung, Indonesia.

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