APAKAH KONEKSI POLITIK MENINGKATKAN RELATED PARTY TRANSACTION?

Main Article Content

William Agustinus Santosa

Abstract





Penelitian ini bertujuan untuk menguji pengaruh antara koneksi politik terhadap transaksi pihak berelasi. Penelitian ini menggunakan populasi yaitu seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2020. Dengan menggunakan purposive sampling dalam menentukan sampel penelitian, diperoleh 112 perusahaan dengan jumlah observasi sebanyak 336 observasi yang memenuhi kriteria pemilihan sampel. Analisis regresi data panel digunakan dalam penelitian ini untuk melakukan pengujian hipotesis. Hasil penelitian menunjukkan bahwa koneksi politik berpengaruh positif terhadap transaksi normal utang pihak berelasi dan transaksi abnormal utang pihak berelasi. Hasil lain menujukkan bahwa koneksi politik tidak berpengaruh terhadap transaksi normal piutang pihak berelasi dan transaksi abnormal piutang pihak berelasi.


 


Kata Kunci: Koneksi politik, transaksi pihak berelasi, transaksi abnormal


pihak berelasi, teori agensi


 






ABSTRACT






This study aims to examine the effect of political connections on related party transactions. This study uses a population that is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. By using purposive sampling in determining the research sample, 112 companies are obtained with a total of 336 observations that met the sample selection criteria. Panel data regression analysis is used in this study to test the hypothesis. The results show that political connections have a positive effect on normal related party transactions of account payable and abnormal related party transactions of account payable. Other results show that political connections have no effect on normal related party transactions of account receivable and abnormal related party transactions of account receivable.


 


Keywords: Political connection, related party transaction, abnormal


 related party transaction, agency theory


 


 





Article Details

How to Cite
Santosa, W. A., & Nugrahanti, Y. W. (2022). APAKAH KONEKSI POLITIK MENINGKATKAN RELATED PARTY TRANSACTION?. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 5(1), 29-48. https://doi.org/10.29303/akurasi.v5i1.140
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