Pengaruh jenis industri praktek corporate governance dan kapitalisasi pasar terhadap proporsi transaksi hubungan istimewa
| Main Authors: | Nanda Loviana, author, Add author: Cynthia A. Utama, supervisor, Add author: Lindawati Gani, examiner, Add author: Siregar, Sylvia Veronica Nalurita Purnama, examiner |
|---|---|
| Format: | Masters Bachelors |
| Terbitan: |
Fakultas Ekonomi dan Bisnis Universitas Indonesia
, 2008
|
| Subjects: | |
| Online Access: |
https://lib.ui.ac.id/detail?id=119966 |
| ctrlnum |
119966 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><type>Thesis:Masters</type><title>Pengaruh jenis industri praktek corporate governance dan kapitalisasi pasar terhadap proporsi transaksi hubungan istimewa</title><creator>Nanda Loviana, author</creator><creator>Add author: Cynthia A. Utama, supervisor</creator><creator>Add author: Lindawati Gani, examiner</creator><creator>Add author: Siregar, Sylvia Veronica Nalurita Purnama, examiner</creator><publisher>Fakultas Ekonomi dan Bisnis Universitas Indonesia</publisher><date>2008</date><subject>Corporate governance</subject><description>Tesis ini membahas mengenai Related Party Transaction (RPT), yang secara khusus melihat proporsi assets, liabilities, sales, dan expenses yang terkait dengan RPT serta pengaruh dari jenis industri, skor CGI, dan kapitalisasi pasar terhadap relative share of RPT to book value of equity. Hasil dari penelitian ini memperlihatkan adanya keberagaman tingkat ketaatan perusahaan untuk mengungkapkan proporsi assets dan liabilities (AL) dengan sales dan expenses (SE). Dimana perusahaan-perusahaan yang teregulasi lebih taat dalam mengungkapkan proporsi AL dibandingkan dengan pengungkapan proposi SE. Sementara variabel skor CGI dan kapitalisasi pasar tidak dapat mempengaruhi tingkat ketaatan perusahaan atas prinsip keterbukaan.
<hr>
The focus of this study is Related Party Transaction (RPT), especially to see the assets, liabilities, sales, and expenses proportion of RPT and to see the impact of the type of industry, CGI score, and market capitalization to relative share of RPT to book value of equity. As the result, there is the difference of companies? obedience level to disclose the proportions of assets and liabilities (AL) and the proportions of sales and expenses (SE). That is the regulated companies were more concern to disclose the AL proportions than SE proportions. Whereas the variables of CGI score and market capitalization can not impact the companies? obedience level of transparency.</description><identifier>https://lib.ui.ac.id/detail?id=119966</identifier><recordID>119966</recordID></dc>
|
| format |
Thesis:Masters Thesis Thesis:Bachelors |
| author |
Nanda Loviana, author Add author: Cynthia A. Utama, supervisor Add author: Lindawati Gani, examiner Add author: Siregar, Sylvia Veronica Nalurita Purnama, examiner |
| title |
Pengaruh jenis industri praktek corporate governance dan kapitalisasi pasar terhadap proporsi transaksi hubungan istimewa |
| publisher |
Fakultas Ekonomi dan Bisnis Universitas Indonesia |
| publishDate |
2008 |
| topic |
Corporate governance |
| url |
https://lib.ui.ac.id/detail?id=119966 |
| contents |
Tesis ini membahas mengenai Related Party Transaction (RPT), yang secara khusus melihat proporsi assets, liabilities, sales, dan expenses yang terkait dengan RPT serta pengaruh dari jenis industri, skor CGI, dan kapitalisasi pasar terhadap relative share of RPT to book value of equity. Hasil dari penelitian ini memperlihatkan adanya keberagaman tingkat ketaatan perusahaan untuk mengungkapkan proporsi assets dan liabilities (AL) dengan sales dan expenses (SE). Dimana perusahaan-perusahaan yang teregulasi lebih taat dalam mengungkapkan proporsi AL dibandingkan dengan pengungkapan proposi SE. Sementara variabel skor CGI dan kapitalisasi pasar tidak dapat mempengaruhi tingkat ketaatan perusahaan atas prinsip keterbukaan.
<hr>
The focus of this study is Related Party Transaction (RPT), especially to see the assets, liabilities, sales, and expenses proportion of RPT and to see the impact of the type of industry, CGI score, and market capitalization to relative share of RPT to book value of equity. As the result, there is the difference of companies? obedience level to disclose the proportions of assets and liabilities (AL) and the proportions of sales and expenses (SE). That is the regulated companies were more concern to disclose the AL proportions than SE proportions. Whereas the variables of CGI score and market capitalization can not impact the companies? obedience level of transparency. |
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