Analisis Tingkat Pengungkapan Transaksi Pihak Berelasi dan Pengaruhnya Terhadap Nilai PErusahaan

Febriyanti, Febriyanti and Rz Abdul Aziz, Rz Abdul Aziz (2021) Analisis Tingkat Pengungkapan Transaksi Pihak Berelasi dan Pengaruhnya Terhadap Nilai PErusahaan. Skripsi thesis, Institut Informatika dan Bisnis Darmajaya.

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1. COVER.pdf

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5. ABSTRAK.pdf

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Hal Pengesahan dan Persetujuan_compressed (1).pdf

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6. DAFTAR ISI.pdf

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BAB I.pdf

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DAFTAR PUSTAKA.pdf

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LAMPIRAN.pdf

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Abstract

ABSTRACT Firm Value is a condition that shows the general public's trust in the company. Fluctuating Company value is a response from investors to information related to the disclosure of related party transactions. The purpose of this study was to describe the disclosure level of related party transactions on the LQ45 index, compare, determine, and analyze its effect on the firm value on the listed LQ45 index on the Indonesia Stock Exchange. This study was conducted on the listed LQ45 index on the Indonesia Stock Exchange using descriptive statistical analysis techniques and it was tested using multiple linear regression analysis. Descriptive statistical analysis technique was to determine the disclosure level of related party transactions and multiple linear regression analysis was to determine the effect of the disclosure level of related party transactions and firm value. The results of the study for mandatory disclosure of related party transactions were categorized in a high level of disclosure. Furthermore, voluntary disclosure of related party transactions was categorized as a low level of disclosure. Moreover, disclosure of related party transactions was overall categorized as medium or moderate disclosure. Finally, disclosure of related party transactions was mandatory, voluntary and it did not affect the value of the company. Keywords: Level of Disclosure, Related Party Transactions, Firm Value

Item Type: Thesis (Skripsi)
Subjects: 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi
eSkripsi
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: Febriyanti Febri Febri
Date Deposited: 29 Mar 2022 06:14
Last Modified: 29 Mar 2022 06:14
URI: http://repo.darmajaya.ac.id/id/eprint/6900

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