PENGARUH STRUKTUR KEPEMILIKAN, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP TRANSAKSI PIHAK BERELASI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019

Abstract

This research is an in-depth study of the factors that affect related party transactions in manufacturing companies. Relatively few studies in Indonesia on the influence of ownership structures, independent commissioners, and audit committees of manufacturing companies listed on the Indonesia Stock Exchange have been found. Therefore, this is an interesting thing to be used as a research. This study aims to determine the influence of the ownership structure of controlling shareholders, independent commissioners, and audit committees on transactions of related parties of manufacturing companies listed on the Indonesia Stock Exchange annual financial statements for the period 2017-2019 partially or simultaneously. This research is a type of quantitative research. The sample used was 84 family companies listed on the Indonesia Stock Exchange, except banking companies in the financial sector for the period 2017 to 2019. The sampling technique in this study is to use the  purposive sampling method. The source of data in this study is research data from the Indonesia Stock Exchange. This study has results, namely partially the ownership structure has a positive and significant influence on related party transactions, while independent commissioners, and the company's audit committee have no influence. Meanwhile, simultaneously, the ownership structure of the controlling shareholder, independent commissioner, and audit committee influences the transactions of related parties of manufacturing companies listed on the Indonesia Stock Exchange.