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Abstract
This study aims to examine the role of debt in moderating the effect of institutional ownership on sales to related parties. This research is a sample study, which includes 300 companies from 706 manufacturing sector companies during the 2017-2020 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 has a significant positive effect on sales to related parties. Debt is not able to moderate the effect of institutional ownership on sales to related parties.
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Citation FormatM.J, E., Khaira, F., & Suemdra, D. A. (2022). Peran Utang Pada Hubungan Kepemilikan Institusional Dengan Penjualan Pihak Berelasi. Jurnal EMT KITA, 6(2), 286-292. https://doi.org/10.35870/emt.v6i2.643
References
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Copyright (c) 2022 Ermad M.J, Fathul Khaira, Dhea Adhima Suemdra
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