摘要：The purpose of this paper is to examine the relation between corporate governance and capital structurewith CEO tenure as moderation effect in manufacturing firms. The data in this study is collected fromthe annual report published.The data cover the period from 2013 to 2017.Multiple linear regressionmodel and moderated regression analysis are used in this study.Capital structure as dependent variableis measured by ratio of total debt to total assets are used in this study.Corporae governance isindependent variables which is measured by audit committees while moderating variable is CEO tenure.The novelty of this research examines CEO tenure as moderation variables on the influence of auditcommittees on capital structure which is rarely studied.The results showed that CEO tenure weakensthe positive effect of audit committees on capital structure.The results of this study can help the firms topay attention to the corporate governance and CEo tenure because they can affect the firm 's capitalstructure policy.
