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All Journal Riset Akuntansi dan Keuangan Indonesia
Trisnawati, *Rina
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Economics, Econometrics & Finance

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Journal : Riset Akuntansi dan Keuangan Indonesia

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Good Corporate Governance Modeling on Opportunistic Behavior - Related Party Transaction Lia Ramadhani Fatchan; Trisnawati, *Rina; Erma Setiawati
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.6761

Abstract

This study aims to examine the role of good corporate governance in influencing the relationship between family ownership, institutional ownership, and political connections with related party transactions (RPT). The research method uses a quantitative approach with secondary data. Samples using purposive sampling techniques were obtained from 36 mining companies listed on the Indonesia Stock Exchange in the 2017-2022 period. From this sampling technique, after removing incomplete data and outliers, 211 observable data were obtained. Data analysis used moderated regression analysis. The results of the study indicate that good corporate governance is able to moderate the relationship between institutional ownership and political connections with RPT but is unable to moderate between family ownership and RPT. The practical implications of this study can be used as a consideration for the government to make regulations so that the implementation of good corporate governance is more effective in companies whose shares are majority owned by families
Co-Authors Erma Setiawati Lia Ramadhani Fatchan