Determinants of disclosure level of related party transactions in Indonesia

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13 Citations (Scopus)

Abstract

The purpose of this study is to examine whether the level of Related Party Transaction (RPT) disclosure is influenced by corporate governance practice (CG), size of RPTs, firm size, auditor quality, and type of industry (that is regulated versus non-regulated), ownership concentration and financial leverage. We find that the extent of RPT disclosure is positively affected by CG practice and is marginally positively influenced by size of RPTs and firm size. These positive impacts primarily occur for relatively large firms. Further test reveals that CG practice, firm size, industry regulation, ownership concentration and financial leverage have significant effect on different components of RPT disclosure.

Original languageEnglish
Pages (from-to)74-98
Number of pages25
JournalInternational Journal of Disclosure and Governance
Volume11
Issue number1
DOIs
Publication statusPublished - 1 Feb 2014

Keywords

  • Corporate governance
  • Disclosure
  • Financial leverage
  • Firm size
  • Ownership structure
  • Related Party Transaction

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