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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Manajemen dan Keuangan BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business MABIS: Manajemen dan Bisnis Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Akademi Akuntansi (JAA) Perspektif Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Supatmi
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Riset Akuntansi dan Keuangan

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Pengaruh Transaksi Pihak Berelasi Terhadap Kompensasi Manajemen Pada Industri Keuangan Di Indonesia Maria Yudith Yubellia Ageng Millenia Adhie; Supatmi Supatmi
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 2 (2022): Jurnal Riset Akuntansi dan Keuangan. Agustus 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i2.45016

Abstract

This study aims to prove the effect of related party transactions on management compensation. The research sample consists of 99 financial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 297 firm-years of observation. The analysis technique uses panel data regression analysis. The results of the study indicate that the more companies carry out related party transactions related to trade receivables and related party transactions related to liabilities other than trade payables, it is proven that the higher the compensation received by the company's board of directors and board of commissioners. However, related party transactions related to assets other than trade receivables and related party transactions related to liabilities related to trade payables proved to have a negative effect on the compensation received by the company's board of commissioners. The effect of tunneling related party transactions on the compensation of the board of directors and the board of commissioners was found to be greater than that of propping related party transactions.
Co-Authors Adinda Elsinta Damayanti Agastia Fais Fachrizki Anggun Anindita Ghaisani Apriani Dorkas Rambu Atahau Ari Budi Kristanto Benedicta Sabat Yusdy Supriyanto Christian Alessandro Noreen Darma Sudata Wijaya Devitia Putri Nilamsari Dimaz Ramananda Dwi Lia Feviana Elda Victorya Sinaga Elvina Chandra Pranata Ericha Widawati Eriza Mayang Kusuma Ika Kristianti Indriyani Dwi Putri Kaleb Gideon Pengharapan Karina Ayu Susanti Krisvalenta Wukirasih Lilis Handayani Marcelina Novenda Gissela Anggari Maria Yudith Yubellia Ageng Millenia Adhie Millenia Tri Gamasti Millenia Tri Gamasti Natasha Steffie M. Pellokila Neogo Dwianka Idealfa Ocsa Nugraha Saian Omega Saputra Putri Natalia Rendi Satria Steppani Steppani Sukma Mardaning Poncowati Theresia Woro Damayanti Tjeng Gloria Santoso Verlina Putri Yeterina Widi Nugrahanti Yokhebed Widhianingtyas