Pengaruh struktur kepemilikan terhadap transaksi afiliasi pada transaksi liabilitas

Pamungkas, Nugroho Aji (2022) Pengaruh struktur kepemilikan terhadap transaksi afiliasi pada transaksi liabilitas. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh struktur kepemilikan terhadap transaksi afiliasi. Struktur kepemilikan diukur dengan kepemilikan asing dan kepemilikan manajemen. Sedangkan transaksi pihak afiliasi diukur dengan transaksi afiliasi terkait liabilitas. Metode perolehan data menggunakan purposive sampling method dengan menggunakan data sekunder dari website perusahaan dan S&P Capital IQ berupa laporan keuangan periode 2018 hingga 2021. Populasi sampel pada penelitian ini berjumlah 52 perusahaan manufaktur yang terdaftar di BEI. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda dengan menggunakan software STATA versi 17. Hasil penelitian ini menunjukkan bahwa semakin besar jumlah kepemilikan asing, maka semakin berpotensi perusahaan untuk melakukan transaksi afiliasi. Sedangkan semakin besar kepemilikan manajemen, maka semakin rendah potensi perusahaan untuk melakukan transaksi afiliasi. Disisi lain, peran moderasi pandemi Covid – 19 memperlemah hubungan kepemilikan asing dengan transaksi afiliasi, sehingga perusahaan cenderung untuk tidak melakukan transaksi afiliasi. Peran moderasi Covid – 19 juga memperlemah hubungan kepemilikan manajemen dengan transaksi afiliasi, sehingga perusahaan cenderung untuk melakukan transaksi afiliasi. Implikasi dari penelitian ini dapat sebagai pengembangan ilmu pengetahuan dan referensi bagi penelitian selanjutnya./ This study aims to find empirical evidence regarding the effect of ownership structure on related party transactions. Ownership structure is measured by foreign ownership and management ownership. Meanwhile, related party transactions are measured by related party transactions in liabilities. The data acquisition method used purposive sampling method using secondary data from the company's website and S&P Capital IQ in the form of financial reports for the period 2018 to 2021. The sample population in this study totaled 52 (fifty-two) manufacturing companies listed on the IDX. The data analysis technique used in this study is multiple linear regression analysis using STATA software version 17. The results of this study indicate that the higher the number of foreign ownership, the more potential the company to conduct related party transactions. Meanwhile, the higher the management ownership, the less the company potential to conduct related party transactions. On the other side, the moderating role of the Covid-19 pandemic weakened the relationship between foreign ownership and related party transactions, so that companies tend not to carry out related party transactions. The moderating role of Covid - 19 also weakened the relationship between management ownership and related party transactions, so that companies tend to carry out related party transactions. The implications of this study can be as a development of science and a reference for further research.

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