PERAN KEPEMILIKAN INSTITUSIONAL: PENGARUH RELATED PARTY TRANSACTION TERHADAP NILAI PERUSAHAAN
DOI:
https://doi.org/10.34128/jra.v6i1.169Kata Kunci:
Related party transactions, Firm value, Institutional ownershipAbstrak
Tujuan penelitian ini untuk membuktikan pengaruh transaksi pihak berelasi terhadap nilai perusahaan dengan moderasi kepemilikan institusional. Metode analisis data yang digunakan adalah statistik deskriptif dan uji hipotesis menggunakan metode Moderated Regressi on Analysis (MRA) dan dengan menggunakan aplikasi Stata 14. Populasi dalam penelitian ini adalah seluruh perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2020. Penelitian ini menggunakan jumlah sampel sebanyak 363 perusahaan. Hasil penelitian menunjukan transaksi pihak berelasi berpengaruh negative terhadap nilai perusahaan dan kepemilikan institusional memoderasi pengaruh transaksi pihak berelasi terhadap nilai perusahaan.
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