PENENTU BESARAN TRANSAKSI PIHAK BERELASI: TATA KELOLA, TINGKAT PENGUNGKAPAN, DAN STRUKTUR KEPEMILIKAN
Indonesian firms are characterized by conglomeration that tends to conduct related party transaction (RPT). Extant academic literature provides two competing views on RPTs: the efficient transaction hypothesis and the conflict of interest hypothesis. The purpose of this study is to investigate RPT f...
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Format: | Article |
Language: | English |
Published: |
Universitas Indonesia
2015-06-01
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Series: | JAKI (Jurnal Akuntansi dan Keuangan Indonesia) |
Subjects: | |
Online Access: | http://jaki.ui.ac.id/index.php/home/article/view/310/310 |