APAKAH KONEKSI POLITIK MENINGKATKAN RELATED PARTY TRANSACTION?

Akurasi : Jurnal Studi Akuntansi dan Keuangan Pub Date : 2022-06-28 DOI:10.29303/akurasi.v5i1.140

Y. W. Nugrahanti, William Agustinus Santosa

{"title":"APAKAH KONEKSI POLITIK MENINGKATKAN RELATED PARTY TRANSACTION?","authors":"Y. W. Nugrahanti, William Agustinus Santosa","doi":"10.29303/akurasi.v5i1.140","DOIUrl":null,"url":null,"abstract":"\n \n \n \nPenelitian ini bertujuan untuk menguji pengaruh antara koneksi politik terhadap transaksi pihak berelasi. Penelitian ini menggunakan populasi yaitu seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2020. Dengan menggunakan purposive sampling dalam menentukan sampel penelitian, diperoleh 112 perusahaan dengan jumlah observasi sebanyak 336 observasi yang memenuhi kriteria pemilihan sampel. Analisis regresi data panel digunakan dalam penelitian ini untuk melakukan pengujian hipotesis. Hasil penelitian menunjukkan bahwa koneksi politik berpengaruh positif terhadap transaksi normal utang pihak berelasi dan transaksi abnormal utang pihak berelasi. Hasil lain menujukkan bahwa koneksi politik tidak berpengaruh terhadap transaksi normal piutang pihak berelasi dan transaksi abnormal piutang pihak berelasi. \n \nKata Kunci: Koneksi politik, transaksi pihak berelasi, transaksi abnormal \npihak berelasi, teori agensi \n \n \n \n \n \nABSTRACT \n \n \n \n \nThis study aims to examine the effect of political connections on related party transactions. This study uses a population that is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. By using purposive sampling in determining the research sample, 112 companies are obtained with a total of 336 observations that met the sample selection criteria. Panel data regression analysis is used in this study to test the hypothesis. The results show that political connections have a positive effect on normal related party transactions of account payable and abnormal related party transactions of account payable. Other results show that political connections have no effect on normal related party transactions of account receivable and abnormal related party transactions of account receivable. \n \nKeywords: Political connection, related party transaction, abnormal \n related party transaction, agency theory \n \n \n \n \n \n","PeriodicalId":226028,"journal":{"name":"Akurasi : Jurnal Studi Akuntansi dan Keuangan","volume":"98 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Akurasi : Jurnal Studi Akuntansi dan Keuangan","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.29303/akurasi.v5i1.140","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 1

Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara koneksi politik terhadap transaksi pihak berelasi. Penelitian ini menggunakan populasi yaitu seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2020. Dengan menggunakan purposive sampling dalam menentukan sampel penelitian, diperoleh 112 perusahaan dengan jumlah observasi sebanyak 336 observasi yang memenuhi kriteria pemilihan sampel. Analisis regresi data panel digunakan dalam penelitian ini untuk melakukan pengujian hipotesis. Hasil penelitian menunjukkan bahwa koneksi politik berpengaruh positif terhadap transaksi normal utang pihak berelasi dan transaksi abnormal utang pihak berelasi. Hasil lain menujukkan bahwa koneksi politik tidak berpengaruh terhadap transaksi normal piutang pihak berelasi dan transaksi abnormal piutang pihak berelasi. Kata Kunci: Koneksi politik, transaksi pihak berelasi, transaksi abnormal pihak berelasi, teori agensi ABSTRACT This study aims to examine the effect of political connections on related party transactions. This study uses a population that is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. By using purposive sampling in determining the research sample, 112 companies are obtained with a total of 336 observations that met the sample selection criteria. Panel data regression analysis is used in this study to test the hypothesis. The results show that political connections have a positive effect on normal related party transactions of account payable and abnormal related party transactions of account payable. Other results show that political connections have no effect on normal related party transactions of account receivable and abnormal related party transactions of account receivable. Keywords: Political connection, related party transaction, abnormal related party transaction, agency theory

查看原文本刊更多论文

政治关系是否增加了关系党转型?

本研究旨在测试政治关系对交易的影响。这项研究利用了2018年至2020年在印尼证券交易所注册的所有制造公司的人口。通过采用采样方法确定研究样本，112家公司获得了符合样本选择标准的336家公司的观察力。用于测试假设的数据回归分析面板。研究表明，政治联系对各方的正常债务和解和各方债务的异常交易产生了积极的影响。另一个结果表明，政治联系不影响定期的应收账款交易和不定期的应收账款交易。关键字:政治联系、党派交易、关系关系的异常交易、机构将这项研究的结果推断为政治关系关系关系关系的结果。这项研究的结果是2011 -2020年印尼股票交易所的所有制造业伙伴都获得了专利。通过对研究样本进行确定采样，112个伙伴对遇到筛选柜的336个观察结果进行了对照。“回归分析数据小组”将用于测试假设。政治关系关系的结果是对正常关系关系的转变有积极的影响。其他results秀那个政治connections没有效应在正常相关党transactions of receivable和异常账户相关党transactions of receivable账户。政治联系，related party transaction，异常related party transaction，代理理论

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Akurasi : Jurnal Studi Akuntansi dan Keuangan

自引率

0.00%

发文量