Text
Analisis pengaruh tata kelola perusahaan dan kepemilikan keluarga terhadap hubungan transaksi pihak berelasi dengan nilai perusahaan
The purpose of this study is to examine the impact of related party transactions on the firm value. This study also examines the impact of corporate governance and family ownership on the correlation between related party transactions with firm value. This study uses price to book value ratio (PBV) as a proxy for firm value. Furthermore, this study only focuses on related party transactions in asset and liabilities. The sample for this study is 267 companies that listed in Indonesian Stock Exchange on 2010-2012. The results for this study are (1) related party transactions that related to asset and liabilities has positive and significant impact on firm value (2) the effectiveness of board of commissioners? work as a major component of corporate governance strengthens the positive impact of related party transactions that related to asset and liabilities on firm value. On the other hand, the effectiveness of audit committee?s work has no impact on the correlation of related party transactions that related asset and liabilities with firm value (3) family ownership weakens the positive impact of related party transactions that related to asset and liabilities on firm value.Ada tabel
Call Number | Location | Available |
---|---|---|
8628 | PSB lt.2 - Karya Akhir | 1 |
Penerbit | Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia., 2014 |
---|---|
Edisi | - |
Subjek | Corporate governance Corporate value Related party transaction Family ownership |
ISBN/ISSN | - |
Klasifikasi | - |
Deskripsi Fisik | xii, 135 p. : il. ; 30 cm. |
Info Detail Spesifik | - |
Other Version/Related | Tidak tersedia versi lain |
Lampiran Berkas | Tidak Ada Data |