Faktor Apakah Yang Memicu Transaksi Pihak Berelasi
Open Access
- 15 May 2024
- journal article
- Published by Dian Nuswantoro University in JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
- Vol. 5 (1) , 412-428
Abstract
The purpose of this research is to examine the ownership structure and firm size to the related party transactions. Population of this research were all companies of consumer non-cyclicals which had listed at the Indonesian Stock Exchange during period 2018-2022. A total of 212 research samples was selected using cluster random sampling technique. The Research method use quantitative analysis approach. Analysis techniques to test the hypothesis was the model of the structural warp PLS 7.0 . The result of this research described that ownership structure has significant effect to the related party transactions and firm size have no effect to the related party transactionsKeywords
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