Riset Akuntansi dan Keuangan Indonesia
Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia

Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter?

Fuad Fatchan (Univesitas Muhammadiyah Surakarta)
Potina Histika Pawitra Mahandani (Northwestern Polytechnical University)
Ilham Nuryana Fatchan (Universitas Muhammadiyah Purwokerto)
Fatchan Achyani (Universitas Muhammadiyah Surakarta)



Article Info

Publish Date
11 Sep 2023

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.

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Journal Info

Abbrev

reaksi

Publisher

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...