Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)

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The Influence of CEO Compensation on Disclosure of Related Party Transactions with Corporate Governance as a Moderate Variable

Authors
Ratna Dewi Anggraini1, *, Evy Rahman Utami2
1,2Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia
*Corresponding author, Email: ratna.dewi.feb17@mail.umy.ac.id
Corresponding Author
Ratna Dewi Anggraini
Available Online 13 January 2022.
DOI
10.2991/aebmr.k.211225.020How to use a DOI?
Keywords
Executive director compensation; disclosure of related party transaction; corporate governance; CEO duality
Abstract

This study analyzes the effect of executive director (CEO) compensation on disclosure of related party transactions moderated by corporate governance. The samples used in this study were non-financial companies listed on the Indonesia Stock Exchange in 2017-2019. This study employed the purposive sampling method. The total data observations in this study were 1116 data from non-financial companies. The analytical tools utilized in this study were multiple linear regression analysis and the subgroup method for the moderating variable. The results of this study revealed that executive director compensation had a positive effect on disclosure of related party transactions, CEO duality had a positive effect on disclosure of related party transactions, and CEO duality moderated the positive effect of executive director compensation on disclosure of related party transactions.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
13 January 2022
ISBN
978-94-6239-504-6
ISSN
2352-5428
DOI
10.2991/aebmr.k.211225.020How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Ratna Dewi Anggraini
AU  - Evy Rahman Utami
PY  - 2022
DA  - 2022/01/13
TI  - The Influence of CEO Compensation on Disclosure of Related Party Transactions with Corporate Governance as a Moderate Variable
BT  - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
PB  - Atlantis Press
SP  - 141
EP  - 149
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211225.020
DO  - 10.2991/aebmr.k.211225.020
ID  - Anggraini2022
ER  -