Controlling shareholders, audit committee characteristics, and related party transaction disclosure: Evidence from Indonesia

The disclosure of related party transactions was required in the financial statements because it is potentially misused by controlling shareholders. This study aims to examine controlling shareholders, audit committee characteristics, and related party transaction disclosure. The controlling shar...

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Bibliographic Details
Main Authors: Dwi Ernawati, Y. Anni Aryani
Format: Article
Language:English
Published: Universitas Merdeka Malang 2019-01-01
Series:Jurnal Keuangan dan Perbankan
Subjects:
Online Access:http://jurnal.unmer.ac.id/index.php/jkdp/article/view/2701/pdf