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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Ayunni, Zahara Delfi
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Economics, Econometrics & Finance

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Pengaruh Kualitas Auditor Terhadap Pengungkapan Related Party Transaction (RPT): Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Ayunni, Zahara Delfi; Cheisviyanny, Charoline
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.1713

Abstract

This study aims to examine the influence of Big 4 Auditors and Industrial Specialization Auditors on the disclosure of Related Party Transactions in manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2022. The sample selection technique in this study used purposive sampling so that a sample of 209 companies was obtained for research. Disclosure of Related Party Transactions is the dependent variable in this research using measurements adopted from Feleaga & Neacsu (2016) and Big 4 Auditors and Industrial Specialization Auditors are independent variables measured by dummy variables. The results of this research found that Big 4 Auditors and Industrial Specialization Auditors had a positive and significant effect on the disclosure of Related Party transactions.
Co-Authors Charoline Cheisviyanny