Dewi, Novita Ayu Chandra (2014) Faktor-Faktor Yang Mempengaruhi Praktik Ekspropriasi Di Indonesia (Studi pada Perusahaan Publik yang Terdaftar di BEI). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang berpengaruh terhadap praktik ekspropriasi di Indonesia. Ekspropriasi merupakan suatu proses penggunaan hak kontrol untuk memaksimalkan kesejahteraan sendiri atau kelompok tertentu dengan cara distribusi dari pihak lain. Secara spesifik, permasalahan yang diajukan adalah 1) apakah kepemilikan institusional berpengaruh terhadap praktik ekspropriasi di Indonesia?, 2) apakah ukuran perusahaan berpengaruh terhadap praktik ekspropriasi di Indonesia?, 3) apakah proporsi dewan komisaris independen berpengaruh terhadap praktik ekspropriasi di Indonesia?, 4) apakah profitabilitas berpengaruh terhadap praktik ekspropriasi di Indonesia?, 5) apakah leverage berpengaruh terhadap praktik ekspropriasi di Indonesia?, 6) apakah pertumbuhan perusahaan berpengaruh terhadap praktik ekspropriasi di Indonesia? dan 7) apakah afiliasi perusahaan berpengaruh terhadap praktik ekspropriasi di Indonesia? Sampel ditentukan melalui purposive sampling dari dua industri di Bursa Efek Indonesia. Analisa terhadap praktik ekspropriasi dilakukan dengan menggunakan regresi linier berganda ( Ordinary Least Squares ). Variabel yang diuji antara lain konsentrasi kepemilikan institusional, ukuran perusahaan, proporsi dewan komisaris independen, profitabilitas perusahaan, leverage perusahaan, pertumbuhan perusahaan dan afiliasi perusahaan. Praktik ekspropriasi diproksikan melalui transaksi yang dilakukan antar pihak berelasi. Transaksi pihak berelasi diklasifikasikan ke dalam dua kelompok, yaitu transaksi penjualan antar pihak berelasi dan transaksi pembelian antar pihak berelasi. Hasil penelitian model pertama menunjukkan bahwa variabel kepemilikan institusional, ukuran perusahaan, dewan komisaris independen, leverage dan afiliasi perusahaan berpengaruh signifikan terhadap transaksi penjualan antar pihak berelasi, sedangkan variabel profitabilitas, pertumbuhan perusahaan tidak berpengaruh signifikan terhadap transaksi penjualan antar pihak berelasi. Hasil penelitian model kedua menunjukkan bahwa variabel profitabilitas, leverage dan afiliasi perusahaan berpengaruh signifikan terhadap transaksi pembelian antar pihak berelasi, sedangkan variabel kepemilikan institusional, ukuran perusahaan, dewan komisaris independen dan pertumbuhan perusahaan tidak berpengaruh signifikan terhadap transaksi pembelian antar pihak berelasi.
English Abstract
This research aims to investigate affecting factors of expropriation in Indonesia. Expropriation is defined as the process of using one’s control power to maximize own welfare and redistribute wealth from minority shareholders to oneself. Specifically, the problems posed in this study were 1) does institutional ownership affects expropriation in Indonesia?, 2) does company size affects expropriation in Indoensia, 3) does proportion of independent commissioner affects expropriation in Indonesia?, 4) does profitability affects expropriation in Indonesia, 5) does everage affects expropriation in Indonesia, 6) does company growth affects expropriation in Indonesia and 7) does affiliated company affects expropriation in Indonesia? The sample is determined by purposive sampling from two industries in Indonesian Stock Exchange (IDX). Ordinary least squares regression model are performed in this study. The variables tested are institutional ownership, company size, Independent Board of Commissioners, profitability, leverage, company growth and affiliate companies. Related party transaction used as a proxy of expropriation. This research classify related party transaction into two categories, they are related party transactions of sales and related party transactions of purchase. The first model result indicate that institutional ownership, company size, independent Board of Commissioners, leverage and affiliated companies has significant effect to related party transactions of sales, while profitability and company growth has no significant effect to related party transactions of sales. The second model results indicate that profitability, leverage and affiliated companies has significant effect to related transactions of purchase, while institutional ownership, company size, independent Board of Commissioners and company growth has no significant effect to related party transactions of purchase.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/434/051407534 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Hasbi |
| Date Deposited: | 07 Nov 2014 09:38 |
| Last Modified: | 29 Nov 2021 02:24 |
| URI: | http://repository.ub.ac.id/id/eprint/107466 |
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