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All Journal Jurnal Pendidikan Ilmu Sosial Graduasi: Jurnal Bisnis & Ekonomi Jurnal ASET (Akuntansi Riset) AFRE Accounting Financial Review JIA (Jurnal Ilmiah Akuntansi) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi dan Keuangan Indonesia
Bandi Bandi, Bandi
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Economics, Econometrics & Finance Education Social Sciences

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Journal : Wiga : Jurnal Penelitian Ilmu Ekonomi

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Tunneling Related Party Lending Phenomenon: Empirical Study on Family Business in Indonesia Nugroho, Ign.Novie Endi; Rahmawati, Rahmawati; Bandi, Bandi; Probohudono, Agung Nur
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (959.571 KB) | DOI: 10.30741/wiga.v11i1.651

Abstract

This study examines the effect of family end control with a pyramid structure, RPTs disclosure, internal auditors and independent commissioners on related loan tunneling in Indonesia. This study used a sample of 258 public companies listed on the Indonesia Stock Exchange from 2016-2018. This study provides empirical evidence that the final controller of the family with a pyramid structure is proven to practice tunneling through related loans. The next finding of this study is that the level of disclosure of related transactions can reduce the potential for the practice of tunneling related loans. Another important finding is the failure of the internal control mechanism by internal auditors and independent commissioners which is not able to reduce the potential for related loan tunneling practices in family companies in Indonesia.
Co-Authors Agung Nur Probohudono Agus Susilo Anggita Langgeng Wijaya Filiana, Filiana Hartoko, Sri Hartoko, Sri Muhamad Taqi, Muhamad Nugroho, Ign.Novie Endi Nurul Herawati Rahmawati, Rahmawati Siswandari Siswandari, Siswandari Sri Murni Tyas, Luluk Ayuning Vidya Ria Shintawati, Vidya Ria Warsina, Warsina