Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)

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/).

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Volume Title
Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
July 2019
ISBN
10.2991/apbec-18.2019.41
ISSN
2352-5428
DOI
10.2991/apbec-18.2019.41How to use a DOI?
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  -