Published: 2022-01-01
Komisaris Independen dalam Memoderasi Kepemilikan Institusional Terhadap Penjualan Pihak Berelasi
DOI: 10.35870/emt.v6i1.486
Ermad M.J, Zulkifli Umar, Dhea Adhima Suemdra
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Ermad M.J:
Universitas Muhammadiyah Aceh
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Zulkifli Umar:
Universitas Muhammadiyah Aceh
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Dhea Adhima Suemdra:
Universitas Muhammadiyah Aceh
Abstract
This study aims to examine the role of independent commissioners in moderating the effect of institutional ownership on sales to related parties. This research is a sample study, which includes 207 companies from 510 manufacturing sector companies during the 2017-2019 observation year. The sample was selected with certain criteria techniques. The analytical method used is moderated regression analysis. The results of the study found that institutional ownership had no significant effect on sales to related parties. The independent commissioner moderated the homologizer moderated the influence of institutional ownership on sales to related parties.
Keywords
Related Parties Sales; Institutional Ownership; Independent Commissioners
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 6 No. 1 (2022)
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Section: Articles
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Published: 2022-01-01
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License: CC BY 4.0
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Copyright: © 2022 Authors
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DOI: 10.35870/emt.v6i1.486
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Ermad M.J, Universitas Muhammadiyah Aceh
Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh, Kota Banda Aceh, Provinsi Aceh, Indonesia
Zulkifli Umar, Universitas Muhammadiyah Aceh
Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh, Kota Banda Aceh, Provinsi Aceh, Indonesia
Dhea Adhima Suemdra, Universitas Muhammadiyah Aceh
Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh, Kota Banda Aceh, Provinsi Aceh, Indonesia
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