p-Index From 2020 - 2025
8.413
P-Index
This Author published in this journals
All Journal JURNAL SAINS PERTANIAN EQUATOR Jurnal Pendidikan Sosiologi dan Humaniora Diponegoro Journal of Accounting Jurnal Media Infotama ProNers Jurnal Bahan Alam Terbarukan Jurnal Sosialisasi: Jurnal Hasil Pemikiran, Penelitian dan Pengembangan Keilmuan Sosiologi Pendidikan PROSIDING SEMINAR KIMIA REPOSITORY KIMIA Jurnal Kimia Mulawarman PROFESIENSI Jurnal Kajian Akuntansi JURNAL ATOMIK Regula Fidei : Jurnal Pendidikan Agama Kristen Jurnal Arsir Jurnal Teknik Informatika UNIKA Santo Thomas Gulawentah:Jurnal Studi Sosial INTECOMS: Journal of Information Technology and Computer Science Unes Law Review ComTech: Computer, Mathematics and Engineering Applications Jurnal Ilmiah Fillia Cendekia JURNAL EKSBIS Journal of the Indonesian Medical Association : Majalah Kedokteran Indonesia Prosiding National Conference for Community Service Project Jurnal Informatika dan Sistem Informasi Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Shift Key: Jurnal Teologi dan Pengembangan Pelayanan Jurnal Kewarganegaraan Jurnal Pengabdian Masyarakat Indonesia Jurnal Pendidikan PKn Jurnal Sains, Teknologi, Urban, Perancangan, Arsitektur (Stupa) Journal La Multiapp Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Journal Peqguruang: Conference Series TELEIOS: Jurnal Teologi dan Pendidikan Agama Kristen Indo-MathEdu Intellectuals Journal Jurnal Teknik Informatika Unika Santo Thomas (JTIUST) Algoritme Jurnal Mahasiswa Teknik Informatika Jurnal Atma Inovasia ABDINE Jurnal Pengabdian Masyarakat Journal of Student Research Jurnal Natural Innovative: Journal Of Social Science Research The International Journal of Tropical Veterinary and Biomedical Research Enrichment: Journal of Multidisciplinary Research and Development INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) Journal of Technology Informatics and Engineering IJMI Journal Of Carbazon Daya Nasional: Jurnal Pendidikan Ilmu-Ilmu Sosial dan Humaniora Jurnal Medika Veterinaria Pinisi Journal of Social Science Banking & Management Review Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Jurnal Bisnis Digital dan Enterpreneur (BISENTER) Salaga Journal Peternakan Abdi Masyarakat (PETAMAS) Jurnal Pertanian Agros
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Kajian Akuntansi

Pengaruh Transaksi Pihak Berelasi Terhadap Performa Perusahaan Sektor Basic Materials di Indonesia Pranita, Widya; Yaputri, Leticia; Farhana, Siti; Daniel, Daniel
Jurnal Kajian Akuntansi Vol 7 No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7754

Abstract

AbstractThis study was conducted to determine the effect of related party transactions on company performance measured by return on assets (ROA) and Tobin's Q (TQ). Seeing that there are shortcomings in previous research, this study specifies related party transactions (RPT) into four types of transactions, namely sales, purchases, accounts receivable, and payables, and focuses the scope of research using only the basic materials sector. The sample consisted of 30 companies in the basic materials sector listed on the Indonesia Stock Exchange in 2015-2020, with a total of 180 observations. This study was carried out with two regression models, and several sensitivity tests to see differences in results with the main model. As a result, related party transactions do not have a significant effect on TQ, but there is a negative effect between sales transactions on ROA. The limitation of this study is the assumption that stock prices strongly react to the company's financial performance and do not carry out an analysis as a whole group or do not differentiate transactions made by subsidiaries or parent companies. This research is expected to provide new understanding to companies, investors, regulators, and academics regarding the effect of related party transactions on company performance.Keywords: Basic material sector; Performance; Related party transactions; ROA; Tobin’s Q Religiosity. AbstrakPenelitian ini dilakukan untuk mengetahui pengaruh transaksi pihak berelasi terhadap performa perusahaan yang diukur menggunakan return on aseet (ROA) dan Tobin’s Q (TQ). Melihat bahwa adanya kekurangan dalam penelitian sebelumnya, maka penelitian ini menspesifikasi transaksi pihak berelasi (RPT) menjadi empat jenis transaksi yaitu penjualan, pembelian, piutang, dan utang serta memfokuskan lingkup penelitian dengan hanya menggunakan sektor basic materials. Sampel yang digunakan pada penelitian ini, terdiri atas 30 perusahaan yang termasuk pada sektor basic materials dan terdaftar pada Bursa Efek Indonesia pada tahun 2015-2020, sehingga terdapat 180 observasi. Penelitian ini dijalankan dengan dua model regresi yang berbeda, serta melaksanakan beberapa uji sensitivitas untuk melihat perbedaan hasil dengan model utama. Sebagai hasil penelitian, ditemukan bahwa transaksi pihak berelasi tidak memiliki pengaruh yang signifikan terhadap TQ, namun terdapat pengaruh yang negatif antara transaksi penjualan terhadap ROA. Penelitian ini diharapkan mampu memberikan pemahaman baru kepada perusahaan, investor, regulator dan akademisi mengenai pengaruh transaksi pihak berelasi terhadap performa perusahaan.Kata Kunci: Performa perusahaan; ROA; Sektor bahan baku; Tobin’s Q; Transaksi pihak berelasi.
Co-Authors A An Arief Jusuf Abdul Hamid A. Yusra Abdul Latief Abdurizal Arsyad, Syech Geopandu Adi Suyatno Adu, Desmon Ayub Agatha, Septian Ahmad Ridha Akbar, Fath Ali Al Hidayah, Riama Amin, Abdul Rachmad Zahrial Amiruddin Amiruddin Amrazi Zakso ANDI ACO AGUS Andi Muhammad Fadhal Hiqh.T Pangera Andreas Saputra, Andreas Angelita, Maya Anggunadi, Angelica Anis Chariri Annisa Purbasari, Annisa Aritonang, Ramona Athaillah, Farida Batan, Alfrida Bihairi Hadi, Ricky Lutfi Br Ginting, Survina Osalia C. Pickerling Cahya, Lisye Mareta Cendana, Colleen Chairul Saleh Chandra Wijaya Christiyanto, Laurensius Erdin Christopher, Arvin Damanik, Justin Gamaliel Danut, Yohana Dedhi Yustendi Dewantara, Jagad Aditya Dewi, Camelia Eugenia Dewi, Ezra Shandra Dhita Wahyu Anggraeni, Dhita Wahyu Dwi Agustina Ermawati Ermawati Erwin Erwin Eva Marliana, Eva Farhana, Siti Farhany, Farhany Fathurrohman, Reza Fazhar Sumantri febriyanti febriyanti Feliciana, Anastasia Fellyanto, Fellyanto Ferdian, Riyan Ferdian, Ryan Fila Sasmita Firmansyah, Muchammad Ravi Fredy Purnomo Frengki Frengki, Frengki Gaanty Pragas Maniam, Gaanty Pragas Halim, Grace Suriadi Harahap, Hanna Meyrani Harefa, Kasieli Hartono, Eric Hasibuan, Serepina Yoshika Hasriati Hasriati, Hasriati Hendrawan Armanto Hermanto Hermanto Hidayat, Farah Amalia Hiyahara, Irfan Ashari Hutabarat, Rugun Romaida Idham Khalid Imran Imran Indra Riyana Rahadjeng Indra, Natal Ismiyani, Nining Isyana Emita Iwan Ramadhan Jap Tji Beng Jonatan, Jonatan Juliana, Eva Junianto Wika Adi Pratama Justin, Justin Kirana, Stephani Nindya Kumahara, Wien Kurniati, Triani Larosa, Setiaman Latumahina, Bill Samuel Lelunu, Sapta Leslivania, Monika Liangga, David Liku, Yeli Oktaviana Liku Lukman Hakim M Ezar Al Rivan M. Hasan Magdaleni, Agustina R. Magdaleni, Agustina Rahayu Makmur, Ali Malina, Khaira Manisha, Manisha Margareta, Serlen Marpaung, Franky Hadinata Maswadi - Maygusten, Maygusten Maylina, Ajeng Chandra Meiliana, Evita Melyani Melyani, Melyani Meriyani, Susi Michael Michael Mochammad Imron Awalludin Moron, Maria Selvi Mufid, Zainul Muhammad Fachrurrozi Bafadal Muhammad Hasan Muhammad Isa Muhammad Jalaluddin, Muhammad Muhammad Nadir Mulyono, Romi Kurniawan Agni Muttaqien Bakri, Muttaqien Naibaho, Lamhot Nataniel Tandirogang Naufaludin, Ahmad Noni Zakiah Noor Hindryawati, Noor Nora Usrina Nugrahanto, Cornelius Septian Nurhidayah, Annisa Nurleni, Nurleni NURLIANA NURLIANA Nurmadewi, Dita Nurmawan, Mardatungga Octa Maria Sihombing Octavianus Octavianus, Octavianus Okianna Okianna Olivia, Nia Panannangan, Josua K. Partomuan Simanjuntak Parulian Hutajulu, Josua Pentagon, Pentagon Pontan, Darmawan Prancisca, Stella Pranita, Widya Pratama, Ellen Putri, Andini Amelia Putri, Erika Ardya Mesia Rachmat, A. Khafifah Dwi Rachmat, Zul Rafik, Ahmad RAHMAT GUNAWAN Rahmawati, Rahmawati Rakhmad, Rakhmad Ramadhan, Yanuar Rantung, Dyoys Anneke Ravensca, Irene Riandi, Lian Varis Rindawati, Novi Riska Riska Rismawati Rismawati Riyanto, Rahmat Fajar Rizkiana Karmelia Shaura Rosalina Putri, Kesia Roslizawaty Roslizawaty, Roslizawaty Rosmaidar Rosmaidar, Rosmaidar Rustiyarso, Rustiyarso Ryn Pratiwi, Djihan Saibun Sitorus Sandra, Putri Ayu Sanjaya, Regi Sara Ruhghea Sari, Dea Kurnia Sari, Wahyu Eka SATRIYAS ILYAS Sebastian, Novianto Sembiring, Rinawati Seputri, Merryana Sigit, Miarsono Sikwan, Agus Silvia Monica Sisilia, Desy Siti Aisyah Sitompul, Citra Uli Sitti, Nur Faridah Situmorang, Aspriska R. Solidah, Sindi Nur Soma, Yolanda V. A Sormin, Hendro Jatmiko Subagyono, R.R. Dirgarini Julia Nurlianti Subur P Pasaribu Sucipto, Rakhmat Hadi Sudrajat Sudrajat Sumeru, Indrawati Suriyanisa, Suriyanisa Suteja, Mekar Sari Sutrisno, Marshela Suzzana Winda Artha Mustika Swastika, Rahayu Syafrida, Yuni Tandjung, Muhammad Akbar Thomy Sastra Atmaja Toibah Umi Kalsum TONE, KAMARUDDIN Tony Tony Torro, Supriadi Trisna Fajar Prasetyo Variani, Joanna Rika Vedro, Vedro Vera Methalina, Vera Vincent Tristan, Radick Vincentia, Meyshela Viny Christanti M Wardhani, Lailia Dwi Kusuma Wardoyo, Arif Wasino Wasino Widiastiani, Nindry Sulistya Wirya, Wirya Yaputri, Leticia Yenni Yusriani Yohanes Bahari Yonas, Yonas Yudhistira Oscar Olendo Yulita, Wita Yunita, Risna Zulkifli Zulkifli Zulkifli, Baidillah Zuri Astari