文章基本信息

标题：Konsentrasi Kepemilikan, Transaksi Pihak Berelasi, dan Kinerja Perusahaan
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作者：Nitami Galih Pangesti ; Widi Hidayat
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2019
卷号：29
期号：2
页码：592-603
DOI：10.24843/EJA.2019.v29.i02.p08
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：Agency theory describe that ownership concentration is a good corporate governance system that helps to reduce agency problems arising from the divergence of interest between shareholders and managers.But, when ownership concentration becomes high, lead to another agency problem that is conflict between controlling shareholders and minority shareholders.This study purposed to examine the relation of ownership concentration and related party transactions on firm performance.This research uses quantitative descriptive method with associative approach.Sample used in this study was 474 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018.We used multiple linear regression as analysis technique.Results showed that ownership concentration had a positive effect on firm performance and related party transactions had a positive effect on firm performance.
关键词：Konsentrasi Kepemilikan; Transaksi Pihak Berelasi; Kinerja Perusahaan.