Digital Transformation dan Corporate Restructuring dengan Corporate Governance sebagai Variabel Moderasi
DOI:
https://doi.org/10.47747/snfmi.v3i1.3220Abstract
This study aims to determine the effect of digital transformation on corporate restructuring in 223 manufacturing companies listed on the Indonesia Stock Exchange, and to examine the role of corporate governance as a moderating variable in this relationship. The results show that digital transformation has a significant positive effect on corporate restructuring. Furthermore, corporate governance strengthens this effect, as the composition of the board of directors helps companies manage the risks and opportunities of digital transformation more effectively. The control variables in this study are firm size and firm age. Firm size has a significant positive effect on restructuring, while firm age has a significant negative effect.
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