公司治理、所有权结构、现金流权利和对监管交易的披露

Rikhan Agustinah, Sumarno, Abdulloh Mubarok
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引用次数: 1

摘要

本研究的目的是:1)获得公司治理对关联交易影响的实证证据;2)获得股权结构对关联交易影响的实证证据;3)获得现金流权对关联交易影响的实证证据;4)获得披露对关联交易影响的实证证据;股权结构、现金流权、关联方交易报告披露。研究结果表明:公司治理对关联交易没有影响,股权结构对关联交易有正向影响,现金流权对关联交易有正向影响,股权披露对关联交易有正向影响,公司治理、股权结构、现金流权、股权披露对关联交易有正向影响。得到的决定系数为0.314。可以得出结论,公司治理的贡献变量。股权结构、现金流权、关联交易报告披露占比31.4%,其他未解释因素占比68.6%。关键词:公司治理、股权结构、现金流权、报告披露、关联方交易
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PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, HAK ARUS KAS, DAN DISCLOSURE OF RPT TERHADAP TRANSAKSI PIHAK BERELASI
The purpose of this research is 1) to obtain empirical evidence of Corporate Governance influence on Related Party Transaction, 2) to obtain empirical evidence of the influence of Ownership Structure on Related Party Transaction, 3) to obtain empirical evidence of the influence of Cash Flow Right to Related Party Transaction, 4) to obtain empirical evidence of Disclosure of rpt influence on the Related Party Transaction, 5) to obtain empirical evidence of Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt to Related Party Transaction. The result of the research is that there is no influence of corporate governance to related party transaction, there is positive influence of ownership structure to related party transaction, there is positive influence of cash flow right to related party transaction, there is positive influence of disclosure of rpt to related party transaction, there is influence of Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt to Related Party Transaction. The value of determination coefficient obtained is 0.314. it can be concluded that the contribution of corporate governance variable. Ownership structure, cash flow right, and disclosure of rpt to related party transaction amounted to 31.4% while 68.6% was caused by other unexplained factors. Keywords : Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt, Related Party Transaction.
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FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK (Studi Kasus pada Mahasiswa Progran Studi S1 Jurusan Akuntansi Universitas Mercu Buana Yogyakarta) PENGARUH NET INTEREST MARGIN (NIM) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP STABILITAS PERBANKAN INDONESIA PENGARUH SKEPTISME PROFESIONAL DAN INDEPENDENSI AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) DI BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) DI DAERAH ISTIMEWA YOGYAKARTA PENGARUH LABA PER SAHAM, PENDAPATAN, DAN TOTAL ARUS KAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Go Publik di Bursa Efek Indonesia Sektor Industri Barang Konsumsi dan Aneka Industri periode 2015-2016) PENGARUH MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA PEGAWAI PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN BREBES
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