ART Darma Sudata Wijaya Supatmi Yeterina Widi Struktur Kepemilikan, Ukuran Perusahaan Abstract
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Volume 9, Nomor 1, April2011
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DAFTAR lSI
1
Intellectual Capital terhadap Kinerja Keuangan dan Pertumbuhan Perusahaan
Kharisma lman Sari
Barbara Gunawan
Kepemimpinan transformasional pada komitmen organisasional;
pemberdayaan psikologis sebagai variabel pemediasian
12
Susi Widjajani
Motivasi lntrinsik dan Pembingkaian lnformasi Anggaran dalam
Pengambilan Keputusan lnvestasi: Perbandingan Keputusan lndividu dan Kelompok
27
Barkah Susanto
Riana Mashar
Dividend per share, retained earnings, book value, dan total debt
terhadap harga saham: pendekatan valuation model.
horul Khikmah
39
Kepercayaan dan lmplementasi Peraturan Perundang-Undangan
Penyusunan dan Pengelolaan Keuangan Daerah di kabupaten Satang
aryani
Syafruddin
54
Keputusan pegawai negeri dalam mengambil kredit berjangka
kluk Atul Hidayati
asrur Nasihin
65
,
ktur Kepemilikan, Ukuran Perusahaan dan Related Party Transaction
Sudata Wijaya
77
.�k kekuasaan pada penggunaan sistem informasi Keuangan daerah
...
•.,
dap perilaku manajerial
l'·'i Keuangan dan Non Keuangan terhadap Opini Audit Going Concern
89
103
ni
Bs & Ekonomi diterbitkan oleh Pusat Pengembangn Akuntansi dan Pusat Pengembangan Mnajemen Universitas
�:r
dy
r
' :h Magelang, di maksudkan sebagai media perukaran Informasi dan Karya Ilmiah antara StafPeng ajar, Alumni, Mahasiswa
ktJnal i di terbitkan dua kali setahun yaitu bulan April dan Oktober.
· na naskah yang belum diterbitkan oleh media lain. Pedoman penulisan naskah tercantum pada bagian hr jnal ini.Surat
diterbitkan, Langganan dan lainnya i alamatkan langsung ke alamat redaksi.
:th yang akan
STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN
RELATED PARTY TRANSACTION
Oleh:
Darma Sudata Wijaya,SE
Supatmi, SE, M.Ak, Akt
Yeterina Widi, SE, M.Acc. Ak
Abstract
This research is testing whether managerial ownership, institutional ownership, and
company’s standard have any influence on the amount of Related Party Transaction (RPT)
both in the case of payable and receivable account. The research uses the sample of 112
manufacture companies listed in BEI in 2008. RPT for payable account is counting by
dividing the total payable account of related party with the total obligation, while the RPT for
receivable account is counted by dividing the total receivable account of related party with
the total asset. The variable of managerial ownership is counted from the portion of the stock
the management owns, and the variable of , institutional owns, while the company’s standard
is proxied by the log total asset. The datas obtained is tested using doubled regression
analysis.
The result of the research shows that managerial ownership, institutional ownership,
and company’s standard collectively have a significant influence on the RPT of payable
account. However, partially only the company’s standard has a significant negative influence
on the RPT of payable account. On the other hand, the result shows that managerial
ownership, institutional ownership, and company’s standard do not have any significant
influence on the RPT of receivable account in both collectively and partially.
Key words : managerial ownership, institutional ownership, company’s standard, and
Related Party Transaction (RPT)
1
Volume 9, Nomor 1, April2011
ffi
,'d
Ki
h
lt'
&ri
"s:
ru
W
$
il,}
$$
DAFTAR lSI
1
Intellectual Capital terhadap Kinerja Keuangan dan Pertumbuhan Perusahaan
Kharisma lman Sari
Barbara Gunawan
Kepemimpinan transformasional pada komitmen organisasional;
pemberdayaan psikologis sebagai variabel pemediasian
12
Susi Widjajani
Motivasi lntrinsik dan Pembingkaian lnformasi Anggaran dalam
Pengambilan Keputusan lnvestasi: Perbandingan Keputusan lndividu dan Kelompok
27
Barkah Susanto
Riana Mashar
Dividend per share, retained earnings, book value, dan total debt
terhadap harga saham: pendekatan valuation model.
horul Khikmah
39
Kepercayaan dan lmplementasi Peraturan Perundang-Undangan
Penyusunan dan Pengelolaan Keuangan Daerah di kabupaten Satang
aryani
Syafruddin
54
Keputusan pegawai negeri dalam mengambil kredit berjangka
kluk Atul Hidayati
asrur Nasihin
65
,
ktur Kepemilikan, Ukuran Perusahaan dan Related Party Transaction
Sudata Wijaya
77
.�k kekuasaan pada penggunaan sistem informasi Keuangan daerah
...
•.,
dap perilaku manajerial
l'·'i Keuangan dan Non Keuangan terhadap Opini Audit Going Concern
89
103
ni
Bs & Ekonomi diterbitkan oleh Pusat Pengembangn Akuntansi dan Pusat Pengembangan Mnajemen Universitas
�:r
dy
r
' :h Magelang, di maksudkan sebagai media perukaran Informasi dan Karya Ilmiah antara StafPeng ajar, Alumni, Mahasiswa
ktJnal i di terbitkan dua kali setahun yaitu bulan April dan Oktober.
· na naskah yang belum diterbitkan oleh media lain. Pedoman penulisan naskah tercantum pada bagian hr jnal ini.Surat
diterbitkan, Langganan dan lainnya i alamatkan langsung ke alamat redaksi.
:th yang akan
STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN
RELATED PARTY TRANSACTION
Oleh:
Darma Sudata Wijaya,SE
Supatmi, SE, M.Ak, Akt
Yeterina Widi, SE, M.Acc. Ak
Abstract
This research is testing whether managerial ownership, institutional ownership, and
company’s standard have any influence on the amount of Related Party Transaction (RPT)
both in the case of payable and receivable account. The research uses the sample of 112
manufacture companies listed in BEI in 2008. RPT for payable account is counting by
dividing the total payable account of related party with the total obligation, while the RPT for
receivable account is counted by dividing the total receivable account of related party with
the total asset. The variable of managerial ownership is counted from the portion of the stock
the management owns, and the variable of , institutional owns, while the company’s standard
is proxied by the log total asset. The datas obtained is tested using doubled regression
analysis.
The result of the research shows that managerial ownership, institutional ownership,
and company’s standard collectively have a significant influence on the RPT of payable
account. However, partially only the company’s standard has a significant negative influence
on the RPT of payable account. On the other hand, the result shows that managerial
ownership, institutional ownership, and company’s standard do not have any significant
influence on the RPT of receivable account in both collectively and partially.
Key words : managerial ownership, institutional ownership, company’s standard, and
Related Party Transaction (RPT)
1