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Analisis pengaruh corporate governance terhadap volume dan pengungkapan related party transactions

The purpose of this research is to examine the effect of corporate governance on the amount and disclosure of related party transactions (RPT). The corporate governance proxy used in this research are the size of board of commissionesr, proportion of independent commissionesr, audit quality, institutional ownership, and family ownership. The samples of this research consist of 213 non financial companies listed in Indonesia Stock Exchange in 2007. The result shows that audit quality significantly and positively influence the amount and disclosure of RPT. Proportion of independent commissioners significantly and positively influence the amount of RPT but not the disclosure. The size of boards of commissioner, institutional ownership, and family ownership do not have significant influence on the amount of RPT and RPT Disclosure.Ada tabel

Ketersediaan

Call NumberLocationAvailable
6558PSB lt.2 - Karya Akhir1
Penerbit Depok Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Corporate governance
Governmental corporations
Disclosure
Institutional ownership
Commissioners board
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 73 p. : diagr. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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