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All Journal JSSH (Jurnal Sains Sosial dan Humaniora) Jurnal Terapan Ekonomi dan Bisnis (JTEB) Riset Akuntansi dan Keuangan Indonesia
Ilham Nuryana Fatchan
Universitas Muhammadiyah Purwokerto
Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Journal : Riset Akuntansi dan Keuangan Indonesia

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Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? Fuad Fatchan; Potina Histika Pawitra Mahandani; Ilham Nuryana Fatchan; Fatchan Achyani
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.2902

Abstract

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.
Co-Authors Alfato Yusnar Kharismasyah Fatchan Achyani Fuad Fatchan Luthfi Zamakhsyari Potina Histika Pawitra Mahandani