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Y. Anni Aryani
Department of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret Jl. Ir Sutami No. 36-A, Surakarta, 57126
Economics, Econometrics & Finance

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Controlling shareholders, audit committee characteristics, and related party transaction disclosure: Evidence from Indonesia Dwi Ernawati; Y. Anni Aryani
Jurnal Keuangan dan Perbankan Vol 23, No 1 (2019): January 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.973 KB) | DOI: 10.26905/jkdp.v23i1.2701

Abstract

The disclosure of related party transactions was required in the financial statements because it is potentially misused by controlling shareholders. This study aims to examine controlling shareholders, audit committee characteristics, and related party transaction disclosure. The controlling shareholders are proxied by the family share ownership and the proportion of the controlling shareholder family members on the board of directors. The samples used in this study are family companies listed on the Indonesia Stock Exchange (IDX) in the year 2017. In this study, the multiple regressions were used to test the hypothesis. We found that controlling shareholders have a negative influence on related party transaction disclosure. Meanwhile, accounting expertise of the audit committee has a positive influence on related party transaction disclosure. Our result show companies that controlled by the family have low motivation to disclose related party transaction disclosure. However, accounting expertise audit committee may encourage companies to disclose related party transactions.JEL Classifications: G32, G34DOI: https://doi.org/10.26905/jkdp.v23i1.2701 
Co-Authors Dwi Ernawati