MULYAWAN, EDWIN (2015) PENGARUH EFEKTIFITAS DEWAN KOMISARIS, KOMITE AUDIT DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN TRANSAKSI PIHAK-PIHAK YANG MEMPUNYAI HUBUNGAN ISTIMEWA. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh dari efektivitas Dewan Komisaris, Komite Audit dan struktur kepemilikan terhadap pengungkapan transaksi pihak-pihak yang memiliki hubungan istimewa. Penelitian ini berusaha mengembangkan penelitian terdahulu (Hermawan, 2009), dimana dalam penelitian ini variabel dewan komisaris, komite audit, dan struktur kepemilikan dilihat pengaruhnya terhadap pengungkapan transaksi pihak-pihak yang memiliki hubungan istimewa. Pengujian hipotesis dilakukan dengan model regresi berganda yang menggunakan sampel sebanyak 327 perusahaan yang tercatat pada Bursa Efek Indonesia selama tahun 2013. Hasil penelitian ini memberikan bukti empiris bahwa ukuran dan kompetensi dewan komisaris memiliki pengaruh yang negatif dan signifkan terhadap pengungkapan transaksi pihak-pihak yang memiliki hubungan istimewa. Serta diketemukan pula pengaruh yang positif dan signifkan antara struktur kepemilikan keluarga dan kepemilikan asing terhadap pengungkapan transaksi pihak-pihak berelasi. Kata kunci: Pengungkapan laporan keuangan, dewan komisaris, komite audit, struktur kepemilikan, ukuran perusahaan. The objectives of this research is to examine the effect of The Effect of Board of Commisioner, Audit Committee Effectivity and Ownership Structure on the Disclosure of Related Party Transaction. This research is used for developing the previous research which been conducted by Hermawan, 2009, whereas in this research board of commissioner, audit committee, and ownership structure variables is used to determine the impact to the disclosure of related party transaction. The hypothetical test was conducted with multiple regression analysis with the total of 327 samples of the company which been listed in 2013. The result showing the empirical evidence that size and competencies of board of commissioner have the negative and significant effect to the disclosre of related party transaction. And then this research also found that the family ownership structure and foreign ownership structure has the positive and significant effect to the disclosure of related party transaction. Key words: Disclosure of financial reporting, board of commissioner, audit committee, ownership structure, company’s size.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-15-039 |
| NIM/NIDN Creators: | 55513110002 |
| Uncontrolled Keywords: | Pengungkapan laporan keuangan, dewan komisaris, komite audit, struktur kepemilikan, ukuran perusahaan, Disclosure of financial reporting, board of commissioner, audit committee, ownership structure, company’s size. akeu, akuntansi keuangan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 06 Jul 2022 03:46 |
| Last Modified: | 06 Jul 2022 04:06 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/64538 |
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