Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter?
This study discusses the influence of family ownership and political connections on related party transactions with corporate governance variables as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses audit quality, firm age, pr...
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| Format: | UMS Journal (OJS) |
| Language: | eng |
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Universitas Muhammadiyah Surakarta
2023
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| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/2902 |
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| _version_ | 1805342497899020288 |
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| author | Fatchan, Fuad Potina Histika Pawitra Mahandani Ilham Nuryana Fatchan Fatchan Achyani |
| author_facet | Fatchan, Fuad Potina Histika Pawitra Mahandani Ilham Nuryana Fatchan Fatchan Achyani |
| author_sort | Fatchan, Fuad |
| collection | OJS |
| description | This study discusses the influence of family ownership and political connections on related party transactions with corporate governance variables as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses audit quality, firm age, profitability and firm size as control variables. This type of research is quantitative research. The data used is secondary data using purposive sampling. This study uses the Eviews test tool and uses the random effect model and Moderated Regression Analysis (MRA). The results of the study show that family ownership and political connections have an effect on related party transactions. Furthermore, corporate governance weakens the influence of family ownership and political connections on related party transactions. |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-2902 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2023 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-2902 Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? Fatchan, Fuad Potina Histika Pawitra Mahandani Ilham Nuryana Fatchan Fatchan Achyani RPT; family ownership; political connections; corporate governance; audit quality; profitability; company age; company size. This study discusses the influence of family ownership and political connections on related party transactions with corporate governance variables as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses audit quality, firm age, profitability and firm size as control variables. This type of research is quantitative research. The data used is secondary data using purposive sampling. This study uses the Eviews test tool and uses the random effect model and Moderated Regression Analysis (MRA). The results of the study show that family ownership and political connections have an effect on related party transactions. Furthermore, corporate governance weakens the influence of family ownership and political connections on related party transactions. Universitas Muhammadiyah Surakarta 2023-09-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf text/xml https://journals2.ums.ac.id/index.php/reaksi/article/view/2902 10.23917/reaksi.v8i2.2902 Riset Akuntansi dan Keuangan Indonesia; Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia; 202-217 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/2902/820 https://journals2.ums.ac.id/index.php/reaksi/article/view/2902/1455 Copyright (c) 2023 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | RPT; family ownership; political connections; corporate governance; audit quality; profitability; company age; company size. Fatchan, Fuad Potina Histika Pawitra Mahandani Ilham Nuryana Fatchan Fatchan Achyani Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? |
| title | Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? |
| title_full | Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? |
| title_fullStr | Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? |
| title_full_unstemmed | Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? |
| title_short | Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? |
| title_sort | family and politics to related party transaction in indonesia s mining companies does corporate governance matter |
| topic | RPT; family ownership; political connections; corporate governance; audit quality; profitability; company age; company size. |
| topic_facet | RPT; family ownership; political connections; corporate governance; audit quality; profitability; company age; company size. |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/2902 |
| work_keys_str_mv | AT fatchanfuad familyandpoliticstorelatedpartytransactioninindonesiasminingcompaniesdoescorporategovernancematter AT potinahistikapawitramahandani familyandpoliticstorelatedpartytransactioninindonesiasminingcompaniesdoescorporategovernancematter AT ilhamnuryanafatchan familyandpoliticstorelatedpartytransactioninindonesiasminingcompaniesdoescorporategovernancematter AT fatchanachyani familyandpoliticstorelatedpartytransactioninindonesiasminingcompaniesdoescorporategovernancematter |