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All Journal Media Akuntansi Wiga : Jurnal Penelitian Ilmu Ekonomi
Nugroho, Ign.Novie Endi
Fakultas Ekonomi Universitas Surakarta
Economics, Econometrics & Finance Social Sciences

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Tunneling Related Party Lending Phenomenon: Empirical Study on Family Business in Indonesia Nugroho, Ign.Novie Endi; Rahmawati, Rahmawati; Bandi, Bandi; Probohudono, Agung Nur
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (959.571 KB) | DOI: 10.30741/wiga.v11i1.651

Abstract

This study examines the effect of family end control with a pyramid structure, RPTs disclosure, internal auditors and independent commissioners on related loan tunneling in Indonesia. This study used a sample of 258 public companies listed on the Indonesia Stock Exchange from 2016-2018. This study provides empirical evidence that the final controller of the family with a pyramid structure is proven to practice tunneling through related loans. The next finding of this study is that the level of disclosure of related transactions can reduce the potential for the practice of tunneling related loans. Another important finding is the failure of the internal control mechanism by internal auditors and independent commissioners which is not able to reduce the potential for related loan tunneling practices in family companies in Indonesia.
PERAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP TINGKAT KONSERVATISME AKUNTANSI Ign. Novie Endi Nugroho; Devina Putri Sihono
Media Akuntansi Vol 30 No 02 (2018): Juli - Desember 2018
Publisher : STIE St. Pignatelli Surakarta

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Abstract

The objective of this research is to investigate the effect of board characteristics as part of corporate governance to conservatism in financial reporting. The board characteristics that was applied in this research are independency of boards, managerial ownership, existence of audit committee, board size and the number of boards meeting. This research uses two measurements of conservatism, accrual as accounting based measure and book to market ratio as market based measure, also uses control variable, that are institutional ownerships, size and leverage. The population in this research are all of the manufacture firm listed in the Indonesia Stock Exchange (IDX) for the period 2013-2015. Total sample in this research are 30 firm selected by purposive sampling. Data analyzed by classic assumption tests and examination hypothesis by multiple linear regression method. The result of this research show that boardsize, leverage, and size has significant effect to conservatism measured by accrual, while institutional ownerships and size has significant effect to conservatism measured by book to market ratio.
Tunneling Related Party Lending Phenomenon: Empirical Study on Family Business in Indonesia Ign.Novie Endi Nugroho; Rahmawati Rahmawati; Bandi Bandi; Agung Nur Probohudono
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i1.651

Abstract

This study examines the effect of family end control with a pyramid structure, RPTs disclosure, internal auditors and independent commissioners on related loan tunneling in Indonesia. This study used a sample of 258 public companies listed on the Indonesia Stock Exchange from 2016-2018. This study provides empirical evidence that the final controller of the family with a pyramid structure is proven to practice tunneling through related loans. The next finding of this study is that the level of disclosure of related transactions can reduce the potential for the practice of tunneling related loans. Another important finding is the failure of the internal control mechanism by internal auditors and independent commissioners which is not able to reduce the potential for related loan tunneling practices in family companies in Indonesia.
Co-Authors Agung Nur Probohudono Agung Nur Probohudono Bandi Bandi Bandi Bandi, Bandi Devina Putri Sihono Rahmawati Rahmawati Rahmawati, Rahmawati