AFFILIATED TRANSACTION POLICY TOWARD FIRM VALUE WITH INDEPENDENT COMMISSIONER AS VARIABLE CONTROL IN MANUFACTURE COMPANY OF CONSUMED PRODUCT SECTOR IN 2018 – 2020

AFFILIATED TRANSACTION POLICY TOWARD FIRM VALUE WITH INDEPENDENT COMMISSIONER AS VARIABLE CONTROL IN MANUFACTURE COMPANY OF CONSUMED PRODUCT SECTOR IN 2018 – 2020

affiliated transaction, firm value, independent commissioner.

This research aim is to discover affiliated transaction policy toward firm value. The variables used are Related Party Transaction-Sale, Related Party Transaction-Purchase, Related Party Transaction-Investment as independent variable and firm value as dependent variable. Variable control used in this research is dependent commissioner. The population of this research is 54 manufacture companies of consumed product in 2018 to 2020. The sample used in this research is stratified random sampling dan it was chosen 30 research sample ²²based on required criteria. The data analysis used double linier regression analysis by using SPSS. The result of this research showed that R2 test had variant about 30,2 %. The test result proved that Related Party Transaction-Sale, Related Party Transaction-Purchase variable was affected toward firm value before and after input variable control, while Related Party Transaction-Investment was not affected. Variable control in this research was able to affect independent variable toward dependent variable.

Titik Dwiyani¹, Dwi Poetra Sedjati², Darmanto3

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2023

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