Faktor Apakah Yang Memicu Transaksi Pihak Berelasi
DOI:
https://doi.org/10.56696/jaka.v5i1.11046Keywords:
Ownership Structure, Firm Size, Related Party TransactionsAbstract
The purpose of this research is to examine the ownership structure and firm size to the related party transactions. Population of this research were all companies of consumer non-cyclicals which had listed at the Indonesian Stock Exchange during period 2018-2022. A total of 212 research samples was selected using cluster random sampling technique. The Research method use quantitative analysis approach. Analysis techniques to test the hypothesis was the model of the structural warp PLS 7.0 . The result of this research described that ownership structure has significant effect to the related party transactions and firm size have no effect to the related party transactionsReferences
Agustina, N. A. (2019). Pengaruh Pajak, Multinasionalitas, Ukuran Perusahaan, Profitabilitas, dan Mekanisme Bonus Terhadap Keputusan Perusahaan Melakukan Transfer Pricing. Prosiding Seminar Nasional Mahasiswa Universitas Islam Sultan Agung, 0(April), 53–66.
Agustinah, R., Sumarno, M., & Mubarok, A. (2019). Pengaruh Corporate Governance, Struktur Kepemilikan, Hak Arus Kas, Dan Disclosure of Rpt Terhadap Transaksi Pihak Berelasi. Multiplier: Jurnal Magister Manajemen, 2(2), 91–109. https://doi.org/10.24905/mlt.v2i2.1294
Andrikopoulos, A., Merika, A., Merikas, A., & Sigalas, C. (2021). Transaksi pihak berelasi dan prinsipal-prinsipal konflik di perusahaan publik : Bukti dari industri pelayaran maritim. 1–45.
Astri Sari, N., Budi Artinah, dan, & Artiel, S. (2018). Faktor Penentu Transaksi Pihak Berelasi: Struktur Kepemilikan dan Tingkat Pengungkapan. Spread, 8(2), 71–78. http://journal.stiei- kayutangi-bjm.ac.id/index.php/index
Ayuningtyas, D., & Diyanty, V. (2017). Negative Entrenchment Effect of Business Group Conglomerates on Selling and Purchasing Related Party Transactions. Journal of Economics, Business & Accountancy Ventura, 19(3), 415–426. https://doi.org/10.14414/jebav.v19i3.480
Bendickson, J., Muldoon, J., Liguori, E. W., & Davis, P. E. (2016). Agency theory: background and epistemology. Journal of Management History, 22(4), 437-449.
Boateng, A., & Huang, W. (2017). Multiple Large Shareholders, Excess Leverage and Tunneling: Evidence from an Emerging Market. In Corporate Governance: An International Review (Vol. 25, Issue 1). https://doi.org/10.1111/corg.12184
Ermad M.J, Umar, Z., & Suemdra, D. A. (2022). Komisaris Independen dalam Memoderasi Kepemilikan Institusional Terhadap Penjualan Pihak Berelasi. Jurnal EMT KITA, 6(1), 35–42. https://doi.org/10.35870/emt.v6i1.486
Felix, & Hanna. (2020). The Effect of Governance, Disclosure Levels, and Audit Quality Toward The Magnitude of Related Party Transaction. Klabat Accounting Review, 1(1), 1–13.
Ginting, D. B., Triadiarti, Y., & Purba, E. L. (2020). Pengaruh Profitabilitas, Pajak, Mekanisme Bonus, Kepemilikan Asing, Debt Covenant Dan Intangible Assets Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015 – 2017).JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 7(2), 32. https://doi.org/10.24114/jakpi.v7i2.18155
Haryono, S. A., Fitriany, F., & Fatima, E. (2017). Pengaruh Struktur Modal Dan Struktur Kepemilikan Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 14(2), 119–141. https://doi.org/10.21002/jaki.2017.07
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure 3 J. Fin. Econ. 305 (1976). Economic Analysis of the Law, H. MECKLING Copyright © 2003 by Blackwell Publishing Ltd, 162–176.
Makhdalena, M. (2018). Pengaruh Blockholders Ownership, Firm Size Dan Leverage Terhadap Kinerja Keuangan Perusahaan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 18(3), 277–292. https://doi.org/10.24034/j25485024.y2014.v18.i3.136
Marisya & Sukma (2020). Konsep Model Discovery Learning Pada Pembelajaran Tematik Terpadu Di Sekolah Dasar Menurut Pandangan Para Ahli. https://doi.org/https://doi.org/10.31004/jptam.v4i3.697
Natalia, J., & Nurvita, T. (2017). Pengaruh Blockholder Ownership, Pertumbuhan, Kebijakan Dividen, dan Ukuran Perusahaan Terhadap Kebijakan Utang. Jurnal Esensi, 20, 1–476.
Nurkhin, A., Wahyudin, A., & Fajriah Aenul Septiani, A. (2017). Nilai Perusahaan Barang Konsumsi. Jurnal Akuntansi Multiparadigma JAMAL, 8(1), 1–227.
Panda, B., & Leepsa, N. M. (2017). Agency theory: Review of theory and evidence on problems and perspectives. Indian Journal of Corporate Governance, 10(1), 74–95. https://doi.org/10.1177/0974686217701467
Purba, J. T., Ermaya, H. N. L., & Ajengtiyas, A. (2020). Determinasi Pengungkapan Transaksi Pihak Berelasi Berdasarkan Psak No.7 Tahun 2018. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 6(1), Press. https://doi.org/10.34204/jiafe.v6i1.1849
Rahadi. D. R. (2023). Pengantar Partial Least Square Structural Equation Modeling (PLS-SEM). Lentera Ilmu Madani, https://www.researchgate.net/publication/372827232
Shodiq, J., Widjajanti, K., & Rusdianti, E. (2017). Determinan Keputusan Transfer Pricing (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2011 S.D. 2014). Jurnal Riset Ekonomi Dan Bisnis, 10(2), 85. https://doi.org/10.26623/jreb.v10i2.1131
Sholihin, M & Ratmono, D. (2013), Analisis SEM-PLS dengan WarpPLS 3.0 : untuk hubungan nonlinier dalam penelitian sosial dan bisnis , Yogyakarta : Andi Offset
Supatmi, S., & Widawati, E. (2021). Blockholders Ownership dan Transaksi Pihak Berelasi pada Industri Manufaktur. AFRE (Accounting and Financial Review), 4(1), 107–118. https://doi.org/10.26905/afr.v4i1.5941
Supatmi, S., & Wukirasih, K. (2022). Pengaruh Struktur Kepemilikan Terhadap Transaksi Pihak Berelasi. Owner, 6(2), 1398–1411. https://doi.org/10.33395/owner.v6i2.798
Thai, Benjamin Y., Xiang Liu, dan Jian Min Liu, (2007), Related-party Transactions, Corporate Performance, and The Efectivenes of Corporate Governance Mechanism : Evidence from China Stock Market, Journals of International Businee and Economics
Utama, C. A. (2015). Penentu Besaran Transaksi Pihak Berelasi: Tata Kelola, Tingkat Pengungkapan, Dan Struktur Kepemilikan. Jurnal Akuntansi Dan Keuangan Indonesia, 11(1), 37–54. https://doi.org/10.21002/jaki.2015.03
Wijaya, D. S., Supatmi, & Widi, Y. (2011). Struktur Kepemilikan, Ukuran Perusahaan dan Related Party Transaction. Jurnal Bisnis & Ekonomi, 9(1), 77–88.
Wulandari, T. R., & Setiawan, D. (2023). Ownership concentration, foreign ownership and tunneling in Indonesia. Rajagiri Management Journal, 17(1), 21–36. https://doi.org/10.1108/ramj-12-2020-0068
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.