PENGARUH PYRAMID OF STRUCTURE DAN  PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP   TINDAKAN EKSPROPRIASI, DIMODERASI OLEHTATA KELOLA PERUSAHAAN

Fadli Fendi Malawat; Sutrisno Sutrisno; Imam Subekti

doi:10.14710/jaa.15.1.69-90

DOI: https://doi.org/10.14710/jaa.15.1.69-90

PENGARUH PYRAMID OF STRUCTURE DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP TINDAKAN EKSPROPRIASI, DIMODERASI OLEHTATA KELOLA PERUSAHAAN

*Fadli Fendi Malawat - Universitas Brawijaya, Indonesia

Sutrisno Sutrisno - Universitas Brawijaya, Indonesia

Imam Subekti - Universitas Brawijaya, Indonesia

BibTex Citation Data :

@article{JAA20486,
    author = {Fadli Malawat and Sutrisno Sutrisno and Imam Subekti},
    title = {PENGARUH PYRAMID OF STRUCTURE DAN  PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP   TINDAKAN EKSPROPRIASI, DIMODERASI OLEHTATA KELOLA PERUSAHAAN},
    journal = {JURNAL AKUNTANSI DAN AUDITING},
  volume = {15},
    number = {1},
    year = {2018},
    keywords = {pyramid of structure, related party transactions disclosure, corporate governance, expropriation, and related party transactions (RPT)},
    abstract = { The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and  related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. The concept of expropriation practices in this study is measured by related party transaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE). Analytical technique used is hierarchical regression analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during  years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of company’s ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by company’s ownership through pyramid structure. This study contributes to the  theory of agency type II which discusses conflict of interest between controlling and non-controlling shareholders, especially the problem of information asymmetry, which can be minimized by the role of corporate governance. },
   issn = {2549-7650},   pages = {69--90}  doi = {10.14710/jaa.15.1.69-90},
    url = {https://ejournal.undip.ac.id/index.php/akuditi/article/view/20486}
}

Citation Format:

Abstract

The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and
related party transaction disclousure, on expropriation practices, with corporate governance as
moderating variable. The concept of expropriation practices in this study is measured by related party
transaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE).
Analytical technique used is hierarchical regression analysis for testing hypotheses developed in this
study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during
years 2014-2016, and the sample is selected using purposive sampling method. The results of this study
fails to prove effect of company’s ownership through pyramid structure, and related party transaction
disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can
to increase the level of related party transactions disclosure, but has not been to reduce the expropriation
practices caused by company’s ownership through pyramid structure. This study contributes to the
theory of agency type II which discusses conflict of interest between controlling and non-controlling
shareholders, especially the problem of information asymmetry, which can be minimized by the role of
corporate governance.

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Keywords: pyramid of structure, related party transactions disclosure, corporate governance, expropriation, and related party transactions (RPT)

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Section: Research Articles

In Volume 15, Nomor 1, Tahun 2018

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