TECHNOBIZ : International Journal of Business
Vol 1, No 1 (2018): Oktober

RELEVANSI PENGUNGKAPAN TRANSAKSI PIHAK BERELASI. APAKAH PASAR MEMBERIKAN RESPON?

Dian Yuni Anggraeni (Unknown)



Article Info

Publish Date
14 Oct 2018

Abstract

Information is the result of a number of data processing. The relevance of information related to the usefulness of the information to support decision-making. One of the information in the financial statements which are popular is the information about transactions with related parties. This information is important because it can be used as a tool for management to report its best performance, which in fact is not (earnings management - opportunistic).  This study sought to provide empirical evidence about the relevance of the extent of disclosure of related party transactions. Relevance proxies at the company's stock price. The results indicate that the related party transaction information which is proxied by the extent of disclosure of compensation of key management and reported presence of sales and purchases with related parties is relevant to the market  Keywords: disclosure, related parties transaction, relevance.

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Journal Info

Abbrev

technobiz

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

TECHNOBIZ : International Journal of Business merupakan jurnal yang memuat artikel dan kajian ilmiah dalam bidang ekonomi dan bisnis secara umum seperti ekonomi publik dan moneter, ekonomi keuangan daerah, ekonomi lingkungan, manajemen keuangan, manajemen pemasaran, manajemen bisnis, manajemen ...