The Effect of Institutional Ownership on Disclosure of Related Party Transactions: Empirical Evidence from Indonesian Publicly Listed Companies
Authors
Filip Ferdi, Hilda Rossieta
Corresponding Author
Hilda Rossieta
Available Online July 2019.
- DOI
- 10.2991/apbec-18.2019.41How to use a DOI?
- Keywords
- Related party transaction; Active and passive institutional ownership; Pressure resistant; Pressure sensitive
- Abstract
risk control policy currently used by the Ministry of Finance of the Republic of Indonesia is also analyzed. The result of this research is a comprehensive concept of a Fraud Risk Control Policy that is expected to become a reference for public sector organizations to create a more comprehensive fraud control policy, especially on fraud prevention, detection, and response policies.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Filip Ferdi AU - Hilda Rossieta PY - 2019/07 DA - 2019/07 TI - The Effect of Institutional Ownership on Disclosure of Related Party Transactions: Empirical Evidence from Indonesian Publicly Listed Companies BT - Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018) PB - Atlantis Press SP - 313 EP - 317 SN - 2352-5428 UR - https://doi.org/10.2991/apbec-18.2019.41 DO - 10.2991/apbec-18.2019.41 ID - Ferdi2019/07 ER -