International Journal of Supply Chain Management
Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)

Related Party Transactions, Supply chain and Cost Management on Firm’s Value: Evidence from Indonesia

Amrie Firmansyah (Unknown)
Aji Kusumo Ardi (Unknown)



Article Info

Publish Date
27 Jun 2020

Abstract

Abstract. Firms are involved in supply chains to achieve operative efficiency, develop strategic advantages, and generate financial profits. This study aims to examine the effect of disclosure of Related Party Transactions (RPT), the disclosure of supply chain and cost management on a firm’s value. The firm’s value is considered necessary because a high level of shareholder prosperity will follow the big firm's value. Also, supply chain management, as an agent of the company, seeks to increase the firm’s value, which is reflected in the stock market price of the companies. This research is quantitative research with multiple linear regression models. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange (ISE). The type of data used in this study is secondary data in the form of financial statements and annual reports from 2014 to 2016. The sample selection using a purposive sampling method with the number of samples amounted to 255 samples. This study uses data with the same number of years for three years, so that this research is research with panel data. The results of this study suggest that the RPT disclosure and the supply chain management have a positive effect on the firm’s value. Earnings management based on current discretionary proxies used in this study indicates that investors do not use cost information to make investment-related decisions. To confirm the results of this study, further research is expected to use longer years.

Copyrights © 2020






Journal Info

Abbrev

IJSCM

Publisher

Subject

Decision Sciences, Operations Research & Management Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

Description

International Journal of Supply Chain Management (IJSCM) is a peer-reviewed indexed journal, ISSN: 2050-7399 (Online), 2051-3771 (Print), that publishes original, high quality, supply chain management empirical research that will have a significant impact on SCM theory and practice. Manuscripts ...