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All Journal JURNAL AKUNTANSI DAN AUDITING Economic Education Analysis Journal Journal of Economic, Management, Accounting and Technology (JEMATech) JIA (Jurnal Ilmiah Akuntansi) Ilomata International Journal of Management Ilomata International Journal of Management Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Ecoducation Jurnal Akuntansi Kontemporer
Pramudyastuti, Octavia Lhaksmi
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Kontemporer

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DOES RELATED-PARTY TRANSACTIONS DISCLOSURE AFFECT THE VALUE RELEVANCE OF FINANCIAL STATEMENTS? Prihastiwi, Diah Agustina; Nugraheni, Agustina Prativi; Pramudyastuti, Octavia Lhaksmi
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4530

Abstract

Research Purpose. This study aims to provide support regarding the value relevance of the additional disclosure of RPTs and its predictive value. Research Method. The sample of this research is 343 public companies listed on the Indonesian Stock Exchange from 2016 to 2020. We analyze the effect of RPTs disclosure on the value relevance of financial statement information and its ability to predict abnormal returns using regression analysis between RPTs sales, non-RPTs sales, and total costs with abnormal returns. Research Results and Findings. The analysis results show that the disclosure of RPTs provides incremental information to the users of the financial statement. Furthermore, the disclosure of RPTs also has a significant positive relationship with abnormal returns. These findings show that the provision of information beyond standard requirements is beneficial to financial statement users.
Co-Authors Agustina Prativi Nugraheni Chaidir Iswanaji Diah Agustina Prihastiwi Endang Kartini Panggiarti Fatimah, Kusdianti Luqman nul Hakim MULYADI Nugraheni, Agustina Prativi Oktaviana, Eka Risti Putri, Gusti Ayu Givsa Inge Ansersa Siti Arifah Suci Nasehati Sunaningsih Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Utpala Rani Veda Prasetyo, Kiki Andhika Yulida Army Nurcahya