Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter?
This study discusses the influence of family ownership and political connections on related party transactions with corporate governance variables as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses audit quality, firm age, pr...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2023-09-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
| Subjects: | |
| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/2902 |
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| _version_ | 1849320631289511936 |
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| author | Fuad Fatchan Potina Histika Pawitra Mahandani Ilham Nuryana Fatchan Fatchan Achyani |
| author_facet | Fuad Fatchan Potina Histika Pawitra Mahandani Ilham Nuryana Fatchan Fatchan Achyani |
| author_sort | Fuad Fatchan |
| collection | DOAJ |
| description | This study discusses the influence of family ownership and political connections on related party transactions with corporate governance variables as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses audit quality, firm age, profitability and firm size as control variables. This type of research is quantitative research. The data used is secondary data using purposive sampling. This study uses the Eviews test tool and uses the random effect model and Moderated Regression Analysis (MRA). The results of the study show that family ownership and political connections have an effect on related party transactions. Furthermore, corporate governance weakens the influence of family ownership and political connections on related party transactions. |
| format | Article |
| id | doaj-art-2d96ecafb0f040db98856a4dfbe7f5c6 |
| institution | Kabale University |
| issn | 2541-6111 |
| language | English |
| publishDate | 2023-09-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj-art-2d96ecafb0f040db98856a4dfbe7f5c62025-08-20T03:50:01ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112023-09-018220221710.23917/reaksi.v8i2.29022912Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter?Fuad Fatchan0Potina Histika Pawitra Mahandani1Ilham Nuryana Fatchan2Fatchan Achyani3Univesitas Muhammadiyah SurakartaNorthwestern Polytechnical UniversityUniversitas Muhammadiyah PurwokertoUniversitas Muhammadiyah SurakartaThis study discusses the influence of family ownership and political connections on related party transactions with corporate governance variables as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses audit quality, firm age, profitability and firm size as control variables. This type of research is quantitative research. The data used is secondary data using purposive sampling. This study uses the Eviews test tool and uses the random effect model and Moderated Regression Analysis (MRA). The results of the study show that family ownership and political connections have an effect on related party transactions. Furthermore, corporate governance weakens the influence of family ownership and political connections on related party transactions.https://journals2.ums.ac.id/index.php/reaksi/article/view/2902rpt; family ownership; political connections; corporate governance; audit quality; profitability; company age; company size. |
| spellingShingle | Fuad Fatchan Potina Histika Pawitra Mahandani Ilham Nuryana Fatchan Fatchan Achyani Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? Riset Akuntansi dan Keuangan Indonesia rpt; family ownership; political connections; corporate governance; audit quality; profitability; company age; company size. |
| title | Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? |
| title_full | Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? |
| title_fullStr | Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? |
| title_full_unstemmed | Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? |
| title_short | Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? |
| title_sort | family and politics to related party transaction in indonesia s mining companies does corporate governance matter |
| topic | rpt; family ownership; political connections; corporate governance; audit quality; profitability; company age; company size. |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/2902 |
| work_keys_str_mv | AT fuadfatchan familyandpoliticstorelatedpartytransactioninindonesiasminingcompaniesdoescorporategovernancematter AT potinahistikapawitramahandani familyandpoliticstorelatedpartytransactioninindonesiasminingcompaniesdoescorporategovernancematter AT ilhamnuryanafatchan familyandpoliticstorelatedpartytransactioninindonesiasminingcompaniesdoescorporategovernancematter AT fatchanachyani familyandpoliticstorelatedpartytransactioninindonesiasminingcompaniesdoescorporategovernancematter |