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- 저자 : Aulia Fuad RAHMAN (검색결과 2 건)
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The Influence of Related Party Transaction and Corporate Governance on Firm Value
Aulia Fuad RAHMAN,Yeterina Widi NUGRAHANTI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6
This study aims to examine the effect of political connections on firm value through related party transaction (RPT) as a mediator in the context of emerging Indonesian economy. This study also aims to investigate the moderating role of corporate governance mechanism on the relationship between political connections and RPT. The theory used as the basis for this research is agency theory. The corporate governance mechanism tested in this study consists of independent board of commissioners, institutional ownership and board of commissioner size. Tobin’s Q is used to measure firm value. The population of this study is all companies listed on the Indonesia Stock Exchange in 2015–2018. Purposive sampling was conducted, and 271 non-financial companies (1,084 firm-years) were identified as the samples. For testing the hypotheses, panel generalized least square (GLS) using EViews 10 was used. The findings showed that political connection had a negative impact on firm value. The results also showed that RPT abnormal account receivables and RPT abnormal asset non-account receivable mediate the relationship between political connections and firm value. In addition, it is found that corporate governance mechanism, especially the proportion of independent board of commissioners and institutional ownerships, weakens the positive effect of political connection on RPTs.
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Komang Adi Kurniawan SAPUTRA,Bambang SUBROTO,Aulia Fuad RAHMAN,Erwin SARASWATI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.5
This study aims to examine the effect of variables of financial management information systems, organizational culture, and human resource competence on the accountability of village government financial reporting. The sample was 65 villages in the two districts using a simple random sampling technique. To analyze the data of this research, multiple regression analysis was conducted. The results showed that organizational culture as a differentiator in the two districts, namely financial management information systems, organizational culture, and human resource competence has a significant positive effect on accountability in preparing village government financial reports in Tabanan Regency. Meanwhile, organizational culture does not have a significant influence in Badung Regency, this is because each village government has a different work culture. In the Tabanan regency, we use local culture as the basis for organizational culture, while in the Badung regency it can be examined between organizational culture and it is carried out differently, which indicates that no one organizational culture type is superior to other types. This means that all types can move in line with and hand-in-hand based on how and when organizational goals are to be realized.
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