Published: 2022-07-01
Peran Utang Pada Hubungan Kepemilikan Institusional Dengan Penjualan Pihak Berelasi
DOI: 10.35870/emt.v6i2.643
Ermad M.J, Fathul Khaira, Dhea Adhima Suemdra
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Ermad M.J:
Universitas Muhammadiyah Aceh
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Fathul Khaira:
Universitas Muhammadiyah Aceh
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Dhea Adhima Suemdra:
Universitas Muhammadiyah Aceh
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.
Keywords
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. 2 (2022)
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Section: Articles
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Published: 2022-07-01
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License: CC BY 4.0
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Copyright: © 2022 Authors
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DOI: 10.35870/emt.v6i2.643
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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
Fathul Khaira, 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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