Abnormal related party transactions, political connection, and firm value: evidence from Indonesian firms

S Supatmi, S Sutrisno, E Saraswati… - … Journal of Business …, 2021 - publisher.unimas.my
This study aims to examine the effect of abnormal related party transactions (RPTs) on firm
value and to investigate political connections as a moderator of the causal relationship. Our …

Ownership concentration, foreign ownership and tunneling in Indonesia

TR Wulandari, D Setiawan - Rajagiri Management Journal, 2023 - emerald.com
Purpose This study aims to examine the effect of ownership concentration and foreign
ownership on tunneling activities in Indonesia. Design/methodology/approach The …

Related Party Transactions and Firm Value in Indonesia: Opportunistic vs. Efficient Transactions

TR Wulandari, D Setiawan, AK Widagdo - Risks, 2022 - mdpi.com
Related party transactions (RPT) are a common transaction conducted among companies
and are the focus of the business world today. The purpose of this study is twofold, as …

The effect of related party transactions on firm performance: the moderating role of political connection in indonesian banking

S Supatmi, T Sutrisno, E Saraswati… - Business: Theory and …, 2019 - ceeol.com
This study aims to examine the effect of related party transactions (RPTs) on banks'
performance and investigates political connections as moderator in their causal relationship …

Promoter ownership, related party transactions and firm performance: A study among selected companies in India

AR PC, T Mallikarjunappa… - FIIB Business …, 2019 - journals.sagepub.com
Related party transactions (RPTs) either bring efficiency in transaction or result in conflict of
interest between majority and minority shareholders. RPTs realize efficiency in transactions …

Pengaruh Struktur Kepemilikan Terhadap Transaksi Pihak Berelasi

S Supatmi, K Wukirasih - Owner: Riset Dan Jurnal Akuntansi, 2022 - polgan.ac.id
Related party transaction in some circumstances can create opportunities be detrimental to
the minority (non-controlling) stakeholders and provide benefit to the majority (controlling) …

[PDF][PDF] The Role of Corporate Governance Structures and Financial Performance on Tunneling Phenomenon in Indonesia

M Ubaidillah, AN Azis… - Accounting and …, 2022 - profesionalmudacendekia.com
Penelitian ini bertujuan untuk mengetahui perdedaan perusahaan melakukan tunneling dan
perusahaan tidak melakukan tunneling terhadap struktur corporate governance dan kinerja …

Blockholder Ownership Impact on the Related Party Transactions to the Financial Industries

S Supatmi, IA Primadani - International Journal of Social …, 2021 - ejournal.undiksha.ac.id
Research on the impact of ownership structure on related party transactions carried out by
companies gives varied results. Moreover, this research still rarely uses a sample of the …

[PDF][PDF] EXPERIMENTAL EVIDENCE: DOES CLAWBACK PROVISION CHANGE THE EARNINGS MANAGEMENT METHOD FROM ACCRUAL TO REAL ACTIVITY …

M Solihin - staffnew.uny.ac.id
Clawback provision reduces the manager's intention to perform misstated financial
statements because the board of directors will recoup the compensation paid to their …