DAFTAR lSI
Intellectual Capital terhadap Kinerja Keuangan dan Pertumbuhan Perusahaan
Kharisma lman Sari Barbara Gunawan
Kepemimpinan transformasional pada komitmen organisasional; pemberdayaan psikologis sebagai variabel pemediasian
Susi Widjajani
Motivasi lntrinsik dan Pembingkaian lnformasi Anggaran dalam
Pengambilan Keputusan lnvestasi: Perbandingan Keputusan lndividu dan Kelompok
Barkah Susanto
Riana Mashar
Dividend per share, retained earnings, book value, dan total debt terhadap harga saham: pendekatan valuation model.
horul Khikmah
Kepercayaan dan lmplementasi Peraturan Perundang-Undangan Penyusunan dan Pengelolaan Keuangan Daerah di kabupaten Satang
aryani
Syafruddin
Keputusan pegawai negeri dalam mengambil kredit berjangka
kluk Atul Hidayati
asrur Nasihin
ktur Kepemilikan, Ukuran Perusahaan dan Related Party Transaction
Sudata Wijaya
kekuasaan pada penggunaan sistem informasi Keuangan daerah dap perilaku manajerial
Keuangan dan Non Keuangan terhadap Opini Audit Going Concern
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Bs & Ekonomi diterbitkan oleh Pusat Pengembangn Akuntansi dan Pusat Pengembangan Mnajemen Universitas
Magelang, di maksudkan sebagai media perukaran Informasi dan Karya Ilmiah an tara StafPeng ajar, Alumni, Mahasiswa
kt Jnal i di terbitkan dua kali setahun yaitu bulan April dan Oktober.
· na naskah yang belum diterbitkan oleh media lain. Pedoman penulisan naskah tercantum pada bagian hr jnal ini.Surat
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STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN
RELATED PARTY TRANSACTION
Oleh:
Darma Sudata Wijaya,SE Supatmi, SE, M.Ak, Akt Yeterina Widi, SE, M.Acc. Ak
Abstract
This research is testing whether managerial ownership, institutional ownership, and company’s standard have any influence on the amount of Related Party Transaction (RPT) both in the case of payable and receivable account. The research uses the sample of 112 manufacture companies listed in BEI in 2008. RPT for payable account is counting by dividing the total payable account of related party with the total obligation, while the RPT for receivable account is counted by dividing the total receivable account of related party with the total asset. The variable of managerial ownership is counted from the portion of the stock the management owns, and the variable of , institutional owns, while the company’s standard is proxied by the log total asset. The datas obtained is tested using doubled regression analysis.
The result of the research shows that managerial ownership, institutional ownership, and company’s standard collectively have a significant influence on the RPT of payable account. However, partially only the company’s standard has a significant negative influence on the RPT of payable account. On the other hand, the result shows that managerial ownership, institutional ownership, and company’s standard do not have any significant influence on the RPT of receivable account in both collectively and partially.
