JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)

Faktor Apakah Yang Memicu Transaksi Pihak Berelasi

Nahumury, Joicenda (Unknown)
Agus Irwandi, Soni (Unknown)

Article Info

Publish Date
31 May 2024

Abstract

The purpose of this research is to examine the ownership structure and firm size to the related party transactions. Population of this research were all companies of consumer non-cyclicals which had listed at the Indonesian Stock Exchange during period 2018-2022. A total of 212 research samples was selected using cluster random sampling technique. The Research method use quantitative analysis approach. Analysis techniques to test the hypothesis was the model of the structural warp PLS 7.0 . The result of this research described that ownership structure has significant effect to the related party transactions and firm size have no effect to the related party transactions

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Journal Info
JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Website

Abbrev

jaka

Publisher

Universitas Dian Nuswantoro

Subject

Economics, Econometrics & Finance

Description

JAKA (Jurnal Akuntansi, Keuangan dan Auditing) adalah jurnal elektronik yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Indonesia. JAKA diterbitkan secara berkala dua kali setahun, setiap bulan April dan Oktober. JAKA (Jurnal ...