PENGARUH GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN TRANSAKSI BERELASI BERDASARKAN PSAK NO.7 TENTANG PENGUNGKAPAN PIHAK-PIHAK BERELASI

Abstract

This research aims to examine of the audit committee, independent commissioners, ownership structure on the level of compliance with related transaction disclosures based on PSAK No 7 concerning disclosure of related parties in companies registered in Indonesia stock exchange period 2017-2018. This study uses a quantitative approach. this study used 48 samples companies that have selected through purposive sampling for two years. The conclusions from this study indicate that the audit committee has a significant effect on the level of compliance with related transaction disclosures, independent commissioners have a significant effect on the level of compliance with related transaction disclosures, and ownership structure has no significant effect on the level of compliance with related transaction disclosures.

Keywords: Audit Committee, Independent Commissioner, Ownership Structure, Related Party Transaction Disclosure