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.

 

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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

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Published

2020-07-31