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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 Number | Location | Available |
|---|---|---|
| 6558 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| 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 |
| Lampiran Berkas | Tidak Ada Data |