The Practice of Expropriation through Related Party Transactions In Indonesia

Authors

  • Malinda Kharista Brawijaya University
  • Bambang Purnomosidhi Brawijaya University
  • Imam Subekti Brawijaya University

DOI:

https://doi.org/10.22219/jrak.v10i2.12214

Keywords:

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

Abstract

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.

 

Downloads

Download data is not yet available.

Author Biographies

Malinda Kharista, Brawijaya University

Accounting Department, Faculty of Economics and Business, Brawijaya University/Student Master of Accounting

Bambang Purnomosidhi, Brawijaya University

Accounting Department, Faculty of Economics and Business, Brawijaya University/Accounting Lecturer

Imam Subekti, Brawijaya University

Accounting Department, Faculty of Economics and Business, Brawijaya University/Accounting Lecturer

Downloads

Published

2020-07-31

Issue

Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

License

Creative Commons License
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).