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Analisis Tingkat Pengungkapan Transaksi Pihak Berelasi dan Pengaruhnya terhadap Nilai Perusahaan (Studi pada Industri Manufaktur)
https://doi.org/10.22146/abis.v7i4.58861 Revmianson Naibaho(1*), Indra Wijaya Kusuma(2)
(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Abstrak
Tujuan – Penelitian ini bertujuan untuk mendeskripsikan tingkat pengungkapan transaksi pihak berelasi pada industri manufaktur dan membandingkan antar-sektornya serta menguji dan menganalisis pengaruhnya terhadap nilai perusahaan pada industri manufaktur yang terdaftar di Bursa Efek Indonesia.
Metode Penelitian – Peneliti melakukan penelitian pada industri manufaktur yang terdaftar di Bursa Efek Indonesia dengan menggunakan teknik analisis konten dan melakukan uji analisis regresi linear berganda. Teknik analisis konten digunakan untuk mengetahui tingkat pengungkapan transaksi pihak berelasi dan uji analisis regresi linear berganda digunakan untuk mengetahui pengaruh di antara tingkat pengungkapan transaksi pihak berelasi dengan nilai perusahaan.
Temuan – Hasil penelitian menunjukkan bahwa rata-rata tingkat pengungkapan transaksi pihak berelasi yang bersifat wajib pada industri manufaktur sebesar 77,87%, yang bersifat sukarela sebesar 58,28%, dan bersifat keseluruhan (oscore) sebesar 68,46%. Berdasarkan kepatuhan tingkat pengungkapan menurut Samaha dan Stapleton (2008), tingkat pengungkapan transaksi pihak berelasi yang bersifat wajib dan keseluruhan termasuk ke dalam kategori tingkat kepatuhan sedang dan tingkat pengungkapan transaksi pihak berelasi yang bersifat sukarela termasuk ke dalam kategori tingkat kepatuhan rendah. Peneliti juga menemukan hubungan positif di antara keempat model yang digunakan untuk menguji tingkat pengungkapan transaksi pihak berelasi dengan nilai perusahaan.
Originalitas – Penelitian ini menganalisis tingkat pengungkapan transaksi pihak berelasi dengan menggunakan analisis konten dan menguji pengaruhnya terhadap nilai perusahaan karena belum terdapat penelitian yang menggunakan analisis konten tingkat pengungkapan transaksi pihak berelasi dan menguji pengaruhnya terhadap nilai perusahaan.
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DOI: https://doi.org/10.22146/abis.v7i4.58861
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