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首页> 外文会议>Annual International Conference on Management Research >The Impact of Corporate Governance on Firm's Performance with Capital Structure as an Intervening Variable
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The Impact of Corporate Governance on Firm's Performance with Capital Structure as an Intervening Variable

机译：公司治理对企业绩效的影响，资本结构作为一个干预变量

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This study aims to analyze the effect of corporate governance towards financial performance using return on assets (ROA) with capital structure (C) as an intervening variable in the manufacturing industry which were listed in Indonesia Stock Exchange (BEI) from 2012 to 2016. The number of final samples exercised were 68 entities with 340 observations and the multiple regression is opted for assessing the dependent and independent variables. Based on the models, there are two findings, where the first finding suggests that ownership concentration (OWNCON) and independent director (DIRIND) variables have negative effect towards Long-Term Debt (LTD) while board of director size (BSIZE) has positive impact on the LTD. Further, director ownership (DIROWN), business size (BSIZE), risk, and growth variables do not attest the correlation with LTD. The second finding manifests that LTD variable has negative impact on ROA, however, liquidity (LIQ) and AGE variables are positively correlated with ROA. The authors have the belief that by including more independent variables or secondary data in the future research will affect the research finding.
机译：本研究旨在通过与资本结构（C），将其在印度尼西亚证券交易所（BEI）从2012年上市到2016年制造行业的中介变量资产回报率（ROA）回归分析对财务业绩的公司治理的影响行使最终样本数分别为68个实体340个观察和多重回归被选择用于评估变量和自变量。根据该模型，有两个结果，第一个发现表明，股权集中度（OWNCON）和独立董事（DIRIND）变量具有对长期债（LTD）的负面影响，而导演尺寸（BSIZE）的主板有积极影响在LTD。此外，导演所有权（DIROWN），企业规模（BSIZE），风险和增长变量不与明证LTD的相关性。第二个发现该清单LTD变量对ROA的负面影响，然而，流动性（LIQ）和AGE变量具有正ROA相关。作者有信念，即通过包括更多的独立变量或在未来的研究辅助数据会影响到研究成果。

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