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All Journal Accounting Analysis Journal
Ratnasari, Ima Widha
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Economics, Econometrics & Finance

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Financial Risks, Related Party Transactions and Value of BUMN Companies in Indonesia Wijaya, Anggita Langgeng; Ratnasari, Ima Widha
Accounting Analysis Journal Vol 12 No 3 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i3.76237

Abstract

Purpose : The research investigates the influence of financial risk on the value of state-owned companies (BUMN) on the Indonesia Stock Exchange with related party transactions as a moderating variable. Method : The population in this research is all state-owned companies listed on the Indonesia Stock Exchange from 2015 to 2022. The sample selection technique uses purposive sampling methods. Data analysis uses regression testing with moderating variables. Findings : The results of this research show that financial risk has a negative effect on the value of state-owned companies in Indonesia. Related party transactions (RPT) have a moderating effect that strengthens the influence of corporate financial risk on the value of BUMN companies. Novelty : The research can prove the role of related party transactions as a moderating variable on the influence of financial risk and the value of BUMN companies. Keywords : Company Value; Financial Risk; Related Party Transactions; Bankruptcy; BUMN
Co-Authors Anggita Langgeng Wijaya