TATA KELOLA DAN TRANSAKSI PIHAK BERELASI
نویسندگان
چکیده
Penelitian ini bertujuan untuk menguji secara empiris pengaruh mekanisme corporate governance terhadap Related Party Transaction. Mekanisme Corporate Governance terbagi menjadi variabel Kepemilikan Institusional, Manajerial, Komisaris Independen, Komite Audit. Variabel Transaction ditentukan berdasarkan Disclosure dan Besaran RPT yang diukur dengan RPTAL. Data digunakan dalam penelitian merupakan data sekunder. Sampel dipilih menggunakan purposive sampling tujuan mendapatkan sampel sesuai kriteria. pada berjumlah 299 observasi terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Hasil menunjukkan bahwa Manajemen, Independen Audit memiliki signifikan Pengungkapan Institusional tidak berpengaruh RPT. Sedangkan, CG hanya RPT, sedangkan RPT.
 Kata Kunci: kepemilikan institusional, manajerial, komisaris independen, komite audit
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ژورنال
عنوان ژورنال: Klabat Accounting Review
سال: 2021
ISSN: ['2721-723X', '2722-7278']
DOI: https://doi.org/10.60090/kar.v2i2.587.80-94