Pengaruh Corporate Governance, Struktur Kepemilikan, Hak Arus Kas, Dan Disclosure of RPT Terhadap Transaksi Pihak Berelasi

Abstract

The purpose of this research is 1) to obtain empirical evidence of Corporate Governance influence on Related Party Transaction, 2) to obtain empirical evidence of the influence of Ownership Structure on Related Party Transaction, 3) to obtain empirical evidence of the influence of Cash Flow Right to Related Party Transaction, 4) to obtain empirical evidence of Disclosure of rpt influence on the Related Party Transaction, 5) to obtain empirical evidence of Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt to Related Party Transaction. The result of the research is that there is no influence of corporate governance to related party transaction, there is positive influence of ownership structure to related party transaction, there is positive influence of cash flow right to related party transaction, there is positive influence of disclosure of rpt to related party transaction, there is influence of Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt to Related Party Transaction. The value of determination coefficient obtained is 0.314. it can be concluded that the contribution of corporate governance variable. Ownership structure, cash flow right, and disclosure of rpt to related party transaction amounted to 31.4% while 68.6% was caused by other unexplained factors. Keywords : Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt, Related Party Transaction.

Analisis Kesesuaian Tingkat Pengungkapan Transaksi Pihak Berelasi dengan PSAK 7

“…Oleh karena itu, penting untuk memastikan implementasi International Financial Standard Board (IFRS) yang tepat untuk memantau, mengontrol, dan mengungkapkan transaksi pihak berelasi dengan baik. Proses implementasi IFRS saat ini, tampaknya bervariasi di setiap negara, bahkan di antara perusahaan di negara yang sama, yang menimbulkan beberapa keraguan tentang kegunaan standar internasional ini sebagai alat untuk menilai kinerja perusahaan (Agustinah et al, 2019). Dengan demikian, dapat dikatakan bahwa menetapkan standar akuntansi internasional yang dapat ditegakkan secara hukum mungkin tidak cukup dengan sendirinya untuk memastikan penegakan dan implementasi yang sebenarnya.…”