Ukuran Dewan Komisaris, Konsentrasi Kepemilikan, dan Leverage Perusahaan
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Abstract
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.
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