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DAFTAR lSI

Intellectual Capital terhadap Kinerja Keuangan dan Pertumbuhan Perusahaan Kharisma lman Sari Barbara Gunawan

Kepemimpinan transformasional pada komitmen organisasional; pemberdayaan psikologis sebagai variabel pemediasian Susi Widjajani

Motivasi lntrinsik dan Pembingkaian lnformasi Anggaran dalam Pengambilan Keputusan lnvestasi: Perbandingan Keputusan lndividu dan Kelompok Barkah Susanto Riana Mashar

Dividend per share, retained earnings, book value, dan total debt terhadap harga saham: pendekatan valuation model. Khorul Khikmah

Kepercayaan dan lmplementasi Peraturan Perundang-Undangan Penyusunan dan Pengelolaan Keuangan Daerah di kabupaten Satang , aryani Syafruddin

Keputusan pegawai negeri dalam mengambil kredit berjangka kluk Atul Hidayati

asrur Nasihin

ktur Kepemilikan, Ukuran Perusahaan dan Related Party Transaction Sudata Wijaya

. ........., • ..,��k kekuasaan pada penggunaan sistem informasi Keuangan daerah dap perilaku manajerial

�lill'ft'l·'"·"'i Keuangan dan Non Keuangan terhadap Opini Audit Going Concern

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Bisnis & Ekonomi diterbitkan oleh Pusat Pengembangan Akuntansi dan Pusat Pengembangan Manajemen Universitas �2:::rrmad:iy' : ah Magelang, di maksudkan sebagai media pertukaran Informasi dan Karya Ilmiah an tara StafPeng ajar, Alumni, Mahasiswa

Yzsyarakat Jurnal ini di terbitkan dua kali setahun yaitu bulan April dan Oktober. · menerima naskah yang belum diterbitkan oleh media lain. Pedoman penulisan naskah tercantum pada bagian akhir jurnal ini.Surat

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1

STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN RELATED PARTY TRANSACTION

Oleh:

Darma Sudata Wijaya,SE Supatmi, SE, M.Ak, Akt

Yeterina Widi, SE, M.Acc. Ak

Abstract

This research is testing whether managerial ownership, institutional ownership, and company’s standard have any influence on the amount of Related Party Transaction (RPT) both in the case of payable and receivable account. The research uses the sample of 112 manufacture companies listed in BEI in 2008. RPT for payable account is counting by dividing the total payable account of related party with the total obligation, while the RPT for receivable account is counted by dividing the total receivable account of related party with the total asset. The variable of managerial ownership is counted from the portion of the stock the management owns, and the variable of , institutional owns, while the company’s standard is proxied by the log total asset. The datas obtained is tested using doubled regression analysis.

The result of the research shows that managerial ownership, institutional ownership, and company’s standard collectively have a significant influence on the RPT of payable account. However, partially only the company’s standard has a significant negative influence on the RPT of payable account. On the other hand, the result shows that managerial ownership, institutional ownership, and company’s standard do not have any significant influence on the RPT of receivable account in both collectively and partially.

Key words : managerial ownership, institutional ownership, company’s standard, and Related Party Transaction (RPT)