The Practice of Expropriation through Related Party Transactions In Indonesia

Malinda Kharista, Bambang Purnomosidhi, Imam Subekti


The purpose of this study to examine the influence of governance toward an expropriation practice  in Indonesia and  to examine the institutional ownership that acts as a moderator in strengthening the effect of corporate governance toward an expropriation practices as measured  by related party transactions. This study uses panel data regression analysis. The results showed that corporate governance negatively affects the practice of expropriation and institutional ownership cannot strengthen the influence of corporate governance toward an expropriation practice. This research contributes to the type II agency theory (conflicts between controlling and non-controlling shareholders), which can be minimized by implementing corporate governance.



Corporate Governance; Expropriation; Institutional Ownership; Related Party Transaction’s

Full Text:


DOI: | Abstract views : 152 | PDF views : 152 |

Ruang Jurusan Akuntansi Universitas Muhammadiyah Malang
Gedung Kuliah Bersama 2 Floor 3. Jalan Raya Tlogomas 246, Kota Malang, East Java, Indonesia

View My Stats