AFRE Accounting and Financial Review最新文献

{"title":"Leverage, Ukuran Perusahaan, dan Siklus Hidup Perusahaan terhadap Manajemen Laba","authors":"Ulderike Eva Kristiana, Maria Rio Rita","doi":"10.26905/AFR.V4I1.5802","DOIUrl":"https://doi.org/10.26905/AFR.V4I1.5802","url":null,"abstract":"Earnings information as part of the financial statements is usually the target of engineering using opportunistic steps from management in maximizing its interests, which can cause loss to shareholders and investors. Management behavior that is used to adjust earnings to suit what is desired is known as earnings management. The purpose of this study is to determine the effect of leverage, firm size and company life cycle on earnings management in mining sector companies. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange that have published annual and financial reports in the 2015-2019 period. The data collection technique used in this study is the purposive sampling method which aims to obtain samples in accordance with defined criteria. Based on the predetermined criteria, there were 29 companies in this study that were used as research samples with a total of 145 observations for 5 periods. In this study, the company's life cycle is divided into 4 stages, namely introduction, growth, mature and decline. The data analysis used is dummy regression analysis. The results of this study indicate that leverage and firm size do not affect earnings management, but the company's life cycle has a positive and significant effect on earnings management in mining sector companies. Informasi laba sebagai bagian dari laporan keuangan biasanya menjadi sasaran rekayasa dengan menggunakan langkah-langkah oportunistik dari manajemen dalam memaksimalkan kepentingannya, yang dapat merugikan pemegang saham dan investor. Perilaku manajemen yang digunakan untuk hanya mengiklankan pendapatan agar sesuai dengan apa yang diinginkan dikenal sebagai manajemen laba. Tujuan penelitian adalah untuk mengetahui pengaruh leverage, ukuran perusahaan dan siklus hidup perusahaan terhadap manajemen laba pada perusahaan sektor pertambangan. Populasi penelitian adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia yang telah mempublikasikan laporan keuangan dan tahunan periode 2015-2019. Teknik pengumpulan data digunakan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan, terdapat 29 perusahaan yang kemudian dijadikan sampel penelitian dengan total 145 observasi selama 5 periode. Analisis data yang digunakan adalah analisis regresi dummy. Hasil penelitian ini menunjukkan bahwa leverage dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba, tetapi siklus hidup perusahaan berpengaruh positif terhadap manajemen laba pada perusahaan sektor pertambangan. ","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"107 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81503636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Penerapan Akuntansi Akrual pada Perguruan Tinggi Keagamaan Islam Negeri Berstatus Badan Layanan Umum","authors":"Dwi Sulistiani","doi":"10.26905/AFR.V4I1.5958","DOIUrl":"https://doi.org/10.26905/AFR.V4I1.5958","url":null,"abstract":"This study aims to determine the extent to which the accrual basis of PTKIN has BLU status. The object of this case study research with an interpretive paradigm is one of the best UINs in Indonesia. This research contributes to accounting standard setters and poli-cy makers in government in the preparation of accounting standards. The results showed that PTKIN with BLU status had not yet fully implemented accrual accounting. In terms of definition and presentation, it has been carried out in accordance with SAP and SAK. However, the recognition, measurement, recording and disclosure still use a combination of cash basis and accrual basis. The use of accounting software \"SAIBA\" is proven to help in the application of accrual accounting. However, there are obstacles in the application of accrual accounting, namely: lack of competence of human resources who understand ac-counting, preparation of financial statements based on SAK that still uses excel applica-tions and financial rules that change frequently. Therefore it is necessary to conduct accru-al accounting training, create accounting applications based on SAK and always upgrade the rules of the ministry of finance.","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74415364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Anti Fraud dan Whistleblowing Intention: Peran Intensitas Moral dan Pengambilan Keputusan Etis","authors":"Reny Lia Riantika","doi":"10.26905/AFR.V4I1.5957","DOIUrl":"https://doi.org/10.26905/AFR.V4I1.5957","url":null,"abstract":"The purpose of this study was to determine the role of moral intensity and ethical decision making in influencing fraud and whistleblowing. Reluctance to report known violations can be overcome through the implementation of an effective, transparent and responsible whistleblowing system. With this system, it is hoped that it will increase the level of employee participation in reporting violations. This study uses a purposive sampling method with the considerations that the samples taken are employees of private higher education educators in Yogyakarta who have permanent status and have work experience of more than 5 years. The data analysis technique uses Path Analysis. Based on the results of the analysis, it shows that there is an effect of Moral Intensity on Whistleblowing Intention. Ethical decision making has an effect on Whistleblowing Intention. Moral Intensity has an effect on Fraud; and ethical decision making has an effect on Fraud and there is an effect of Whistleblowing Intention on Fraud.Tujuan penelitian ini adalah untuk mengetahui peran intensitas moral dan pengambilan keputusan etis dalam mempengaruhi fraud dan whistleblowing. Keengganan untuk melaporkan pelanggaran yang diketahui dapat diatasi melalui penerapan whistleblowing system yang efektif, transparan dan bertanggungjawab. Dengan adanya sistem ini di-harapkan dapat meningkatkan tingkat partisipasi karyawan dalam melaporkan pelanggaran. Penelitian ini menggunakan metode purposive sampling dengan pertimbangan-pertimbangan bahwa sampel yang diambil adalah karyawan tenaga pendidik Perguruan Tinggi Swasta di Yogyakarta yang berstatus tetap dan memiliki pengalaman kerja diatas 5 tahun. Teknik analisis data menggunakan Analisis Jalur (Path Analysis). Berdasarkan hasil analisis menunjukkan terdapat pengaruh Intensitas Moral terhadap Whistleblowing Intention. Pengambilan keputusan etis berpenagruh terhadap Whistleblowing Intention. Intensitas Moral berpengaruh terhadap Fraud; dan  pengambilan keputusan etis berpengaruh terhadap Fraud serta terdapat pengaruh Whistleblowing Intention terhadap FraudDOI: https://doi.org/10.26905/afr.v4i1.5957","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"77 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88151922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Fraudlent Financial Reporting: Menguji Potensi Kecurangan Pelaporan Keuangan dengan Menggunakan Teori Fraud Hexagon","authors":"Kordi Larum, Diana Zuhroh, Edi Subiyantoro","doi":"10.26905/AFR.V4I1.5818","DOIUrl":"https://doi.org/10.26905/AFR.V4I1.5818","url":null,"abstract":"The purpose of this study was to analyze the effect of Pressure, Capability, Rationalization, Opportunity, Arogance/Ego and Collusion on the potential for fraudlent financial reporting. The research sample is State-Owned Enterprises (BUMN) listed on the Indonesia Stok Exchange for the 2016-2019 period. By using the purposive sampling method, 86 samples were obtained. Multiple Linear Regression was used to analyze the data. The novelty in this study is the use of fraud hexagon theory has not been widely used because it is a renewable theory developed by Vousinas in 2019. Besides, ihe measurment of the collusion variabel in this study used multyple independen Commissioners with other position where no has used this measurement in measuring the potential for fraudlent financial reporting.The results showed that pressure, Capanility and Ego influace the potential for fraudlent financial reporting, while Rationalization, Opportunity adn Collusion did not influance. Tujuan penelitian ini untuk menganalisis pengaruh Tekanan, Kemampuan, Rasionalisasi, Peluang, Ego dan Kolusi terhadap potensi Kecurangan Pelaporan Keuangan. Sampel penelitan adalah Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Total sampel yang digunakan 86 dengan menggunakan metode purposive sampling. Metode analisis menggunakan Regresi Linear Berganda. Terdapat kebaruan dalam penelitian ini dimana fraud hexagon dalam mendeteksi potensi kecurangan pelaoporan keuangan belum banyak digunakan karena teori ini merupakan teori terbarukan yang dikembangan Vousinas tahun 2019. Selain itu pengukuran variabel kolusi dalam penelitian ini menggunakan rangkap jabatan Dewan Komisaris Independen dinama pengukuran ini belum ada yang mengunakan dalam mengukur potensi kecurangan laporan keuangan. Hasil penelitian menunjukan Tekanan, Kemampuan dan Ego berpengaruh terhadap potensi kecurangan pelaporan keuangan, sedangkan Rasionalisasi, Peluang dan Kolusi tidak berpengaruh terhadap potensi kecurangan pelpaoran keuanganDOI: https://doi.org/10.26905/afr.v4i1.5957","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"29 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72480584","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pembiayaan Mudharabah, Musyarakah, Murabahah, dan Tingkat Profitabilitas Bank Syariah di Indonesia","authors":"Sri Indah Istiowati, Muslichah Muslichah","doi":"10.26905/AFR.V4I1.5476","DOIUrl":"https://doi.org/10.26905/AFR.V4I1.5476","url":null,"abstract":"The purpose of this study is to examine the effect of mudharabah, musharakah and murabahah financing on profitability. The population of this research is Islamic Banks in Indonesia that registered for five consecutive years (2015–2019). The sample of this research are 7 sharia banks, and 5 years periods resulted in 35 observation data. The multiple regression analysis model in used to test the hypothesis. The results of this study indicate that mudharabah, musharakah and murabahah financing have different influence on profitability. Musharakah and murabahah financing risk have negative influances on profitability. In contrast, mudharabah financing risk have positive influence on profitability of Sharia Banks in Indonesia. ","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82615437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Moderating Role of Corporate Governance on the Relationship between Tax Avoidance and Firm Value","authors":"Shelly Eka Putri Budiman, Vita Elisa Fitriana","doi":"10.26905/AFR.V4I1.5973","DOIUrl":"https://doi.org/10.26905/AFR.V4I1.5973","url":null,"abstract":"This study aimed to examine the moderating role of corporate governance on the relationship between tax avoidance and firm value. In this study, the data sample used are manufacturinglisted in Indonesia Stock Exchange. Data collection method using purposive sampling and collected 188 samples from 2016-2019. The data was analyzed using multiple linier regression. Statistical result indicates that tax avoidance has a negative effect on firm value. While the corporate governance is not able to influence the relationship between tax avoidance and firm value. Tax avoidance will be more relates to accounting policy, while corporate governance in this study is in shed of non-accounting scope. Therefore, it cannot be the moderation between tax avoidance and firm value.Penelitian ini bertujuan untuk menguji peran moderasi tata kelola perusahaan terhadap hubungan antara penghindaran pajak dan nilai perusahaan. Dalam penelitian ini, sampel yang digunakan berupa perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia. Pengumpulan data menggunakan metode purposive. Hasil seleksi sampel memperoleh 188 sampel dari tahun 2016-2019, selanjutnya data dianalisis menggunakan regresi linier berganda Hasil pengujian menunjukkan bahwa penghindaran pajak berpengaruh negatif terhadap nilai perusahaan. Di sisi lain, tata kelola perusahaan tidak mampu mempe-ngaruhi hubungan antara penghindaran pajak terhadap nilai perusahaan tersebut. Penghindaran pajak lebih berkaitan dengan kebijakan akuntansi, sedangkan tata kelola perusahaan justru berkaitan dengan lingkup non-akuntansi. Oleh karena itu, tata kelola perusahaan tidak dapat berperan sebagai moderasi antara penghindaran pajak dan nilai perusahaan ","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88029264","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Audit Syariah dan Audit Konvensional: Bukti Empiris di Indonesia","authors":"Normalita Indah Fitriyani, Yefta Andi Kusnugroho","doi":"10.26905/AFR.V4I1.5642","DOIUrl":"https://doi.org/10.26905/AFR.V4I1.5642","url":null,"abstract":"This study aims to identify and examine the differences between the practice of shariah auditing and conventional auditing. In theory, the practice of shariah auditing and conventional auditing is very different. There is added value regarding Sharia principles in the examination of sharia audit reports. The research method used is quantitative with primary data collection using a questionnaire. This research was conducted to test the data using the Mann Whitney Test. The results of the study indicate that respondents still think that the practice of sharia auditing and conventional auditing is the same and no different. It is hoped that the research can provide an overview of the practice of sharia auditing and conventional auditing.Penelitian ini bertujuan untuk mengetahui dan menguji perbedaan antara praktik audit syariah dan audit konvensional.Secara teori praktik audit syariah dan audit konvensional ini sangatlah berbeda. Adanya nilai tambah mengenai prinsip-prinsip Syariah dalam pemeriksaan laporan audit syariah. Metode penelitian yang digunakan kuantitatif dengan pengambilan data primer yaitu menggunakan kuisoner. Penelitian ini dilakukan pengujian data menggunakan Uji Mann Whitney. Hasil penelitian menunjukkan bahwa responden masih menganggap jika praktik audit syariah dan audit konvensional adalah sama tidak berbeda. DIharapkan dengan adanya penelitian dapat memberi gambaran mengenai praktik audit syariah dan audit konvensional. ","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79386039","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Fair Price of Company Shares with Dividend Discount Model Method","authors":"Erren Bustami Kleriawan, I. Dwiyono","doi":"10.26905/AFR.V4I1.5960","DOIUrl":"https://doi.org/10.26905/AFR.V4I1.5960","url":null,"abstract":"This study aims to analyze the fair price of company shares in the LQ45 index with the dividend discount model (DDM) method during the 2014-2018 period. The analysis methodology using is a descriptive qualitative with data obtained from the Indonesia Stock Exchange with a case study approach, namely the 2014-2018 LQ45 Stock Price through LQ45 Stock Price Assessment analysis with the using Dividend Discounted Model (DDM) Method. The results of this study indicate that the fundamental analysis using the Dividend Discount Model (DDM) can be done after the intrinsic value of the stock is known then compared to its fair price so that it can be determined whether the stock is undervalued, fairvalued or overvalued.Penelitian ini bertujuan menganalisa harga wajar saham perusahaan yang berada pada indeks LQ45 dengan metode dividend discount model (DDM) selama periode 2014-2018.Metodologi penelitian yang digunakan adalah metode deskriptif kualitatif dengan data series dan cross section dengan pendekatan studi kasus (case study) yakni pada Harga Saham LQ45 Tahun 2014-2018 melalui analisis Penilaian Harga Saham LQ45 dengan Dividend Discounted Model (DDM). Hasil dari penelitian ini menunjukkan bahwa secara analisis fundamental dengan menggunakan metode Dividend Discount Model (DDM) dengan metode Constant Growth Model dapat dilakukan setelah nilai intrinsik saham sudah diketahui kemudian dibandingkan dengan harga wajarnya sehingga dapat ditentukan apakah saham berada dalam kondisi undervalued, fairvalued atau overvaluedDOI: https://doi.org/10.26905/afr.v4i1.5960","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"312 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72505810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Margin Laba Bersih dan Perilaku Pemegang Saham Mayoritas terhadap Pergerakan Harga Saham pada Ex-Dividend Date","authors":"D. Ramdani","doi":"10.26905/AFR.V4I1.6079","DOIUrl":"https://doi.org/10.26905/AFR.V4I1.6079","url":null,"abstract":"This study aims to analyze how long the duration of the increase in stock prices in order to return to a minimum, such as stock prices on the cum-dividend date, whether changes in net profit margin affect stock prices ex-dividend date. movement, then whether the majority shareholder influences the price movement. The ex-dividend date of the current stock. The research sample used a purposive sampling method, namely the determination of samples with special criteria referring to companies registered in LQ 45 for the 2017-2019 period. Thus it can be interpreted that the Net Profit Margin and the majority shareholder together have no significant effect on stock price movements on the ex-dividend date. From the results of the study it was concluded that the net profit margin and the majority shareholder had no significant effect on stock price movements on the ex-dividend date.Penelitian ini bertujuan untuk menganalisis berapa lama durasi kenaikan harga saham agar kembali seminimal mungkin, seperti harga saham pada cum-dividend date, apakah perubahan net profit margin mempengaruhi harga saham ex-dividend date. pergerakan, lalu apakah pemegang saham mayoritas mempengaruhi pergerakan harga. Tanggal ex-dividend saham saat ini. Sampel penelitian menggunakan metode purposive sampling yaitu penentuan sampel dengan kriteria khusus mengacu pada perusahaan yang terdaftar di LQ 45 periode 2017-2019. Dengan demikian dapat diartikan bahwa Net Profit Margin dan pemegang saham mayoritas secara bersama-sama tidak berpengaruh signifikan terhadap pergerakan harga saham pada ex-dividend date. Dari hasil penelitian disimpulkan bahwa net profit margin dan pemegang saham mayoritas tidak berpengaruh signifikan terhadap pergerakan harga saham pada ex-dividend date. ","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"229 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77060502","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Blockholders Ownership dan Transaksi Pihak Berelasi pada Industri Manufaktur","authors":"S. Supatmi, Ericha Widawati","doi":"10.26905/AFR.V4I1.5941","DOIUrl":"https://doi.org/10.26905/AFR.V4I1.5941","url":null,"abstract":"This study aims to find empirical evidences about the effect of blockholders ownership on related party transactions in manufacturing companies. This study used 140 samples of manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. Tunneling related party transactions are measured based on the number of related party transactions of trade receivables or assets other than trade receivables reported in the financial statements divided by the company's total assets, while propping related party transactions are measured based on the number of related party transactions accounts payable or liabilities other than trade payables divided with the company's total liabilities. This hypothesis was tested using panel data regression. The results shows that blockholders ownership has a positive effect on propping related party transactions, namely trade payables and other than trade payables, but has a negative effect on related party transactions other than accounts receivable. The effect of blockholders ownership on related party transactions is propping greater than tunneling. This finding is in line with agency theory that blockholders ownership encourages related party transactions by companiesPenelitian ini bertujuan untuk mendapatkan bukti empiris dampak blockholders ownership terhadap transaksi pihak berelasi pada perusahaan manufaktur. Penelitian ini menggunakan sampel 140 perusahaan manufaktur yang terdaftar di BEI tahun 2017-2019. Transaksi pihak berelasi yang bersifat tunneling diukur berdasarkan jumlah transaksi pihak berelasi piutang usaha atau aset selain piutang usaha yang dilaporkan dalam laporan keuangan dibagi dengan total asset perusahaan, sedangkan transaksi pihak berelasi bersifat propping diukur berdasarkan jumlah transaksi pihak berelasi utang usaha atau liabilitas selain utang usaha dibagi dengan total liabilitas perusahaan. Hipotesis ini diuji dengan menggunakan regresi data panel. Hasil penelitian ini menunjukkan bahwa blockholders ownership memiliki pengaruh positif terhadap transaksi pihak berelasi bersifat propping, yaitu utang usaha dan selain utang usaha namun berpengaruh negatif terhadap transaksi pihak berelasi selain piutang usaha. Pengaruh blockholders ownership terhadap transaksi pihak berelasi berisfat propping lebih besar dari tunneling. Temuan ini sejalan dengan teori agensi bahwa blokholders ownership mendorong adanya transaksi pihak berelasi yang dilakukan perusahaan.","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"106 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75801132","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}