Jurnal EMT KITA
Vol 6 No 2 (2022): JULY-DECEMBER 2022

Perang Utang pada Hubungan Kepemilikan Institusional dengan Penjualan Pihak Berelasi.

Ermad M.J (Universitas Muhammadiyah Aceh)
Fathul Khaira (Universitas Muhammadiyah Aceh)
Dhea Adhima Suemdra (Universitas Muhammadiyah Aceh)

Article Info

Publish Date
01 Jul 2022

Abstract

This study aims to examine the role of debt in moderating the effect of institutional ownership on sales to related parties. This research is a sample study, which includes 300 companies from 706 manufacturing sector companies during the 2017-2020 observation year. The sample was selected with certain criteria techniques. The analytical method used is moderated regression analysis. The results of the study found that institutional ownership has a significant positive effect on sales to related parties. Debt is not able to moderate the effect of institutional ownership on sales to related parties.

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Journal Info
Jurnal EMT KITA
Website

Abbrev

emt

Publisher

Lembaga Komunitas Informasi Teknologi Aceh

Subject

Economics, Econometrics & Finance

Description

The Jurnal Ekonomi Manajemen Teknologi (EMT) KITA is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such ...