| Autor: |
Kurniawati D., Yatna C.N. |
| Jazyk: |
English<br />Russian |
| Rok vydání: |
2020 |
| Předmět: |
|
| Zdroj: |
Russian Journal of Agricultural and Socio-Economic Sciences, Vol 108, Iss 12, Pp 81-88 (2020) |
| Druh dokumentu: |
article |
| ISSN: |
2226-1184 |
| DOI: |
10.18551/rjoas.2020-12.10 |
| Popis: |
This study examines the relationship between capital structure (DER), company size, and corporate governance (GCG) on company performance with a mediating variable in the form of agency costs. The relationship between variables tested using the Partial Least Square (PLS) method where the sample consists of 57 manufacturing companies in Indonesia that are listed on the Indonesia Stock Exchange and publish financial reports in 2018. Based on the results of tests conducted, capital structure has a positive and significant effect on agency theory and also agency theory has a positive and significant result on firm performance. Meanwhile, agency theory has a partial mediating effect in the relationship between capital structure and firm performance. Therefore, recommended that manufacturing companies pay attention to the composition of the capital structure and agency cost to get the best performance. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
|
