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Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh transaksi pihak berelasi terhadap audit fee pada perusahaan listed di Indonesia. Penelitian ini menguji transaksi pihak berelasi secara total, transaksi pihak berelasi operasi, dan transaksi pihak berelasi pinjaman. Pengujian dilakukan dengan mengadopsi penelitian Habib et al. (2015) di Cina dengan sejumlah penyesuaian variabel yang relevan di Indonesia. Penelitian ini menemukan bahwa transaksi pihak berelasi operasi berpengaruh positif terhadap audit fee di Indonesia sedangkan transaksi pihak berelasi pinjaman dan transaksi pihak berelasi secara total tidak berpengaruh terhadap audit fee. Hal ini membuktikan bahwa transaksi pihak berelasi berpengaruh terhadap audit fee di Indonesia walaupun terbatas hanya pada jenis transaksi pihak berelasi operasi. Penelitian ini diharapkan dapat bermanfaat bagi regulator dalam mengevaluasi dan mengembangkan pedoman penetapan audit fee.

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ABSTRACT
This research aims to provide empirical evidence about the effect of the related-party transactions on listed companies‟ audit fee in Indonesia. This study examines total related party transactions, related party transactions-operation, and related party transactions-loan. Tests are carried out using models from Habib et al. (2015) in China with adjustment on it‟s relevance in Indonesia. This study provides empirical evidence that related party transactions-operation increases the amount of audit fee paid , while related party transactions-loan and total related party transactions have no effect on the amount of audit fee. This research proves that related party transactions increases the amount of audit fee paid, although limited to related party transactions-operation. This study aims to benefit policy makers in developing and evaluating the policies for determining the amount of an audit fee.

Abstrak :
ABSTRAK
Laporan magang ini membahas mengenai prosedur audit yang dilakukan oleh auditor KAP TWR terhadap seluruh transaksi pihak berelasi PT. DII. Pembahasan dimulai dengan pengidentifikasian seluruh pihak berelasi PT. DII dan seluruh hubungan serta transaksi dengan pihak berelasi yang terjadi pada tahun berjalan. Laporan ini selanjutnya membahas mengenai prosedur audit yang dilakukan atas keseluruhan laporan keuangan PT. DII, prosedur audit yang dilakukan atas transaksi pihak berelasi PT. DII, hasil dari pelaksanaan prosedur audit dan analisis atas pelaksanaan serta hasil dari prosedur audit yang dilakukan. Laporan magang ini menyimpulkan bahwa pengungkapan atas hubungan dan transaksi pihak berelasi telah sesuai dengan PSAK 7 tentang Pengungkapan Pihak-pihak Berelasi dan prosedur audit yang dilakukan oleh auditor KAP TWR telah sesuai dengan standar audit internasional ISA 550 tentang pihak berelasi.

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ABSTRACT
This internship report discusses the audit procedures conducted by KAP TWR auditor to all related parties transactions of PT. DII. The discussion begins with the identification of all related parties PT. DII and all transactions with related parties in the current year. This report further discusses the audit procedures performed on the entire financial statements of PT. DII, audit procedures performed on related party transactions of PT. DII, the result of the implementation of audit procedures and analysis of the implementation and results of audit procedures undertaken. This internship report concludes that disclosures of related parties rsquo;relationships and transactions are in accordance with PSAK 7 regarding Disclosure of Related Parties and the audit procedures conducted by KAP TWR auditor are in conformity with international audit standars ISA 550 about related parties.

Abstrak :
[ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh family business, corporate governance, related party transactions dan competition terhadap biaya utang. Variabel family business dibagi menjadi tiga model penelitian dengan masing- masing metode sebagai berikut: ditentukan berdasarkan persentase kepemilikan keluarga, menggunakan hubungan non-linear kepemilikan keluarga, menggunakan dummy variable pemegang saham keluarga di atas 20% yang terlibat dalam manajemen. Variabel corporate governance menggunakan skor yang dikeluarkan oleh The Indonesian Institute for Corporate Directorship, related party transactions menggunakan dummy variable transaksi berelasi pinjaman dan competition menggunakan 1-Herfindahl Index. Penelitian menggunakan sampel 111 perusahaan tahun 2005, 2008, dan 2011. Hasil penelitian menunjukkan persentase kepemilikan keluarga, hubungan non-linear kepemilikan keluarga, dan pemegang saham keluarga di atas 20% yang terlibat dalam manajemen tidak terbukti berpengaruh terhadap biaya utang. Sebagai variabel moderasi, persentase kepemilikan keluarga dan kepemilikan keluarga di atas 20% yang terlibat dalam manajemen tidak terbukti mempengaruhi hubungan corporate governance dan biaya utang, namun kepemilikan keluarga di atas 50% terbukti memperlemah hubungan corporate governance dan biaya utang. Penelitian ini juga membuktikan corporate governance dan related party transactions tidak berpengaruh terhadap biaya utang namun competition terbukti berpengaruh signifikan terhadap biaya utang.

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ABSTRACT
The purpose of this study is to investigate the impact of family business, corporate governance, related party transactions and competition to cost of debt. Family business is divided into three models which each methods are: percentage of family ownership, non-linear relationships of family ownership, dummy variable of family ownership more than 20% involved in management. This study employs scorecard which is issued by The Indonesian Institute for Corporate Directorship, dummy variable of related loan transactions and 1-Herfindahl Index as a proxy for corporate governance, related party transactions and competition. This study employs 111 samples in 2005, 2008, and 2011. This study proves that family ownership, non-linear relationships of family ownership, and family ownership more than 20% involved in management have no impact to cost of debt. As moderating variables, family ownership and family ownership more than 20% involved in management do not influence relationship between corporate governance and cost of debt, but this study proves that family ownership more than 50% made relationship between corporate governance and cost of debt is weak. This study also proves that corporate governance and related party transactions have no impact to cost of debt but competition has a significant impact to cost of debt.;The purpose of this study is to investigate the impact of family business, corporate governance, related party transactions and competition to cost of debt. Family business is divided into three models which each methods are: percentage of family ownership, non-linear relationships of family ownership, dummy variable of family ownership more than 20% involved in management. This study employs scorecard which is issued by The Indonesian Institute for Corporate Directorship, dummy variable of related loan transactions and 1-Herfindahl Index as a proxy for corporate governance, related party transactions and competition. This study employs 111 samples in 2005, 2008, and 2011. This study proves that family ownership, non-linear relationships of family ownership, and family ownership more than 20% involved in management have no impact to cost of debt. As moderating variables, family ownership and family ownership more than 20% involved in management do not influence relationship between corporate governance and cost of debt, but this study proves that family ownership more than 50% made relationship between corporate governance and cost of debt is weak. This study also proves that corporate governance and related party transactions have no impact to cost of debt but competition has a significant impact to cost of debt.;The purpose of this study is to investigate the impact of family business, corporate governance, related party transactions and competition to cost of debt. Family business is divided into three models which each methods are: percentage of family ownership, non-linear relationships of family ownership, dummy variable of family ownership more than 20% involved in management. This study employs scorecard which is issued by The Indonesian Institute for Corporate Directorship, dummy variable of related loan transactions and 1-Herfindahl Index as a proxy for corporate governance, related party transactions and competition. This study employs 111 samples in 2005, 2008, and 2011. This study proves that family ownership, non-linear relationships of family ownership, and family ownership more than 20% involved in management have no impact to cost of debt. As moderating variables, family ownership and family ownership more than 20% involved in management do not influence relationship between corporate governance and cost of debt, but this study proves that family ownership more than 50% made relationship between corporate governance and cost of debt is weak. This study also proves that corporate governance and related party transactions have no impact to cost of debt but competition has a significant impact to cost of debt., The purpose of this study is to investigate the impact of family business, corporate governance, related party transactions and competition to cost of debt. Family business is divided into three models which each methods are: percentage of family ownership, non-linear relationships of family ownership, dummy variable of family ownership more than 20% involved in management. This study employs scorecard which is issued by The Indonesian Institute for Corporate Directorship, dummy variable of related loan transactions and 1-Herfindahl Index as a proxy for corporate governance, related party transactions and competition. This study employs 111 samples in 2005, 2008, and 2011. This study proves that family ownership, non-linear relationships of family ownership, and family ownership more than 20% involved in management have no impact to cost of debt. As moderating variables, family ownership and family ownership more than 20% involved in management do not influence relationship between corporate governance and cost of debt, but this study proves that family ownership more than 50% made relationship between corporate governance and cost of debt is weak. This study also proves that corporate governance and related party transactions have no impact to cost of debt but competition has a significant impact to cost of debt.]

Abstrak :
Penelitian ini bertujuan untuk melihat bagaimana pengaruh transaksi pihak berelasi terhadap nilai perusahaan. Penelitian ini juga bertujuan untuk mengetahui apakah tata kelola perusahaan dan kepemilikan keluarga berpengaruh terhadap hubungan antara transaksi pihak berelasi dengan nilai perusahaan. Penelitian ini menggunakan rasio price to book value (PBV) untuk mengukur nilai perusahaan. Lebih lanjut, penelitian ini hanya fokus pada transaksi pihak berelasi terkait dengan aset dan liabilitas. Penelitian ini mengambil sampel 267 perusahaaan yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Hasil penelitian ini menyatakan bahwa (1) transaksi pihak berelasi terkait dengan aset dan liabilitas berpengaruh positif terhadap nilai perusahaan (2) efektivitas dewan komisaris yang merupakan komponen penting tata kelola perusahaan memperkuat pengaruh positif transaksi pihak berelasi terkait aset dan liabilitas terhadap nilai perusahaan sedangkan efektivitas kinerja komite audit terbukti tidak berpengaruh signifikan terhadap hubungan transaksi pihak berelasi terkait aset dan liabilitas dengan nilai perusahaan (3) Kepemilikan keluarga memperlemah pengaruh positif transaksi pihak berelasi terkait dengan aset dan liabilitas terhadap nilai perusahaan.

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The purpose of this study is to examine the impact of related party transactions on the firm value. This study also examines the impact of corporate governance and family ownership on the correlation between related party transactions with firm value. This study uses price to book value ratio (PBV) as a proxy for firm value. Furthermore, this study only focuses on related party transactions in asset and liabilities. The sample for this study is 267 companies that listed in Indonesian Stock Exchange on 2010-2012. The results for this study are (1) related party transactions that related to asset and liabilities has positive and significant impact on firm value (2) the effectiveness of board of commissioners? work as a major component of corporate governance strengthens the positive impact of related party transactions that related to asset and liabilities on firm value. On the other hand, the effectiveness of audit committee?s work has no impact on the correlation of related party transactions that related asset and liabilities with firm value (3) family ownership weakens the positive impact of related party transactions that related to asset and liabilities on firm value.

Abstrak :
Salah satu praktik transfer pricing yang sering dilakukan oleh grup usaha adalah mengenai pemberian pinjaman yang terjadi diantara anggota grup usaha. Dalam menentukan pemilihan pembanding pada dokumentasi transfer pricing PT XYZ Indonesia menggunakan interest rate BI (SEKI) sebagai acuan fair value market dan pembanding eksternal dalam menganalisis prinsip kewajaran dan kelaziman usaha. Penelitian ini juga menghasilkan bahwa saat ini tidak ada peraturan atau pedoman khusus yang menjelaskan lebih lanjut mengenai pada penentuan prinsip kewajaran dan kelaziman usaha yang dilakukan untuk transaksi pihak afiliasi sehubungan dengan transaksi pinjaman grup usaha. Selain itu penelitian ini akan menguraikan mengenai permasalahan dalam penerapan transfer pricing documentation atas transaksi pembayaran bunga pinjaman PT XYZ Indonesia berdasarkan PMK 213/PMK.03/2016 yang ditinjau dari berbagai sudut pandang. Metode penelitian dilakukan dengan pendekatan kualitatif dan teknik analisis data kualitatif. Data yang dikumpulkan sebagai dasar analisis didapatkan melalui wawancara mendalam dengan narasumber yang dipilih berdasarkan pengalaman profesional mereka di bidang Pajak Internasional dan Transfer Pricing.

Abstrak :
Penelitian ini bertujuan untuk mengetahui hubungan antara tata kelola perusahaan yang baik terhadap manajemen laba melalui transaksi pihak berelasi dan hubungan antara manajemen laba melalui transaksi pihak berelasi terhadap relevansi nilai. Corporate governance index diukur dengan metode yang digunakan oleh Shan (2015) yaitu jumlah kepemilikan pemerintah, jumlah kepemilikan asing, jumlah direksi, jumlah komisaris independen, dan eksternal auditor Big 4. Hasil penelitian membuktikan bahwa tata kelola perusahaan yang baik tidak memiliki pengaruh signifikan terhadap manajemen laba melalui transaksi pihak berelasi yang dilakukan oleh perusahaan-perusahaan terdaftar di BEI dari tahun 2010-2014. Hasil ini mungkin disebabkan indikator-indikator tata kelola perusahaan yang digunakan tidak banyak mengalami perubahan dalam kurun waktu singkat. Selanjutnya manajemen laba melalui transaksi pihak berelasi memiliki pengaruh negatif signifikan terhadap relevansi nilai informasi yang diungkapkan oleh perusahaan-perusahaan terdaftar di BEI dari tahun 2010-2014. ......This study aims to understand the relation between good corporate governance with earnings management through related party transactions and the relation between earnings management through related party transactions with value relevance. Corporate governance index?s scoring used the same method as Shan (2015), the indicators used are government?s ownership, foreigns ownership, board size, independent commissioner size, external auditor audited by Big 4. The result of this sudy shows that good corporate governance doesn?t have significant relation to earnings management through related party transactions which are executed by listed companies in Indonesia Stock Exchange period 2010-2014. The indicators used in determining the corporate governance index scoring were not changed that much in short-term period. Moreover, earnings management through related party transactions has negative significant relation with value relevance.

Abstrak :
Pendanaan eksternal merupakan aktivitas yang perlu diperhatikan oleh perusahaan guna memperluas operasinya. Beberapa penelitian sebelumnya menunjukkan bahwa pendanaan utang dan pendanaan ekuitas berupa kepemilikan saham publik berpengaruh terhadap kualitas laporan keuangan perusahaan. Tujuan dari penelitian ini adalah untuk menginvestigasi apakah pendanaan eksternal berpengaruh terhadap kualitas laporan keuangan perusahaan. Selain itu, penelitian ini juga ingin menginvestigasi apakah adanya transaksi pihak berelasi memengaruhi hubungan antara pendanaan eksternal dengan kualitas laporan keuangan perusahaan. Penelitian ini menggunakan data panel dengan populasi perusahaan non-keuangan di Indonesia pada tahun 2013-2015. Jumlah sampel penelitian adalah sebanyak 176 perusahaan dengan jumlah observasi sebesar 528. Hasil penelitian ini menemukan bahwa pendanaan utang tidak berpengaruh terhadap kualitas laporan keuangan perusahaan. Selain itu, pendanaan ekuitas berupa kepemilikan saham publik berpengaruh secara negatif terhadap kualitas laporan keuangan. Penelitian ini menemukan bahwa transaksi pihak berelasi tidak memengaruhi secara signifikan hubungan antara pendanaan utang dengan kualitas laporan keuangan. Transaksi pihak berelasi juga tidak memengaruhi hubungan antara pendanaan ekuitas dengan kualitas laporan keuangan. ...... External financing is an activity that needs to be considered by company in order to expand its operation. Previous research shows that debt financing and equity financing, in the form of public ownership, affect companies rsquo financial reporting quality. The objective of this study is to investigate whether external financing affects companies rsquo financial reporting quality. Moreover, this study also wants to investigate whether related party transaction affects the relationship between external financing and financial reporting quality. This research employed a panel data with Indonesian non financial listed companies within the year 2013 2015 as the population. This research employed data from 176 non financial companies with total observation of 528. This research found a non significant relationship between debt financing and earnings quality. Meanwhile, equity financing has negative effect on companies rsquo financial reporting quality. This study found that related party transactions has no significant effect on the relationship between debt financing and financial reporting quality. Related party transactions also has no significant effect on the relationship between equity financing and financial reporting quality.

Abstrak :
ABSTRAK
Laporan magang ini membahas prosedur audit yang dilakukan oleh KAP AKK terhadap sejumlah transaksi pihak-pihak berelasi PT EAK. Prosedur audit dilakukan sesuai dengan panduan audit KAP AKK dan disesuaikan dengan kerangka PSA 34. Pembahasan topik dimulai dari identifikasi semua pihak berelasi dan transaksi yang terjadi. Laporan ini dilanjutkan dengan pembahasan prosedur audit yang dilakukan KAP AKK terhadap semua transaksi, hasil dari prosedur audit, serta analisis prosedur audit yang dilakukan KAP AKK dalam kerangka PSA 34. Laporan magang ini menyimpulkan bahwa semua pihakpihak berelasi dan transaksi yang terjadi telah diungkapkan dan dinilai wajar. Pengungkapan di laporan keuangan juga telah sesuai dengan ketentuan PSAK 7.

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ABSTRACT
This internship report discusses the audit procedure performed by KAP AKK on several intercompany transactions. KAP AKK performed audit procedure in accordance with AKK Audit Guide and then compared to PSA 34 framework. The discussion started with identification of related parties of PT EAK and all transactions occured among them. This report then continued with disccussion about audit procedures performed by KAP AKK toward related party transactions, audit result, and analysis of audit procedure performed by KAP AKK in accordance with PSA 34 framework. This internship report concludes that all related party and transaction occured has been identified and disclosed properly and fairly. The presentation and disclosure of financial statement are comply with PSAK 7.

Abstrak :
Tujuan dari penelitian ini adalah untuk menjelaskan pengaruh komponen corporate governance, struktur kepemilikan, dan tingkat utang terhadap besarnya transaksi pihak berelasi yang diukur dengan rasio nilai/saldo transaksi pihak berelasi pada aset dan liabilitas RPTAL serta pendapatan dan beban RPTRE per nilai buku ekuitas. Dengan sampel penelitian berjumlah 109 emiten di bidang manufaktur pada tahun 2014, penulis menemukan komposisi dewan komisaris dan kompetensi teknis anggota komite audit berpengaruh negatif terhadap besarnya transaksi pihak berelasi. Hal tersebut menunjukkan bahwa semakin tinggi persentase komisaris independen dan ahli keuangan pada komite audit, semakin rendah kecenderungan untuk melakukan transaksi pihak berelasi. Penulis juga menemukan bahwa struktur kepemilikan, yang diukur dengan persentase kepemilikan terbesar, berpengaruh positif terhadap besarnya transaksi pihak berelasi. Penulis berpendapat bahwa perusahaan yang dikendalikan oleh pemegang saham mayoritas cenderung untuk melakukan transaksi pihak berelasi. Penelitian ini juga menemukan bahwa tingkat utang tidak berpengaruh terhadap besarnya transaksi pihak berelasi, sedangkan ukuran dewan komisaris berpengaruh negatif terhadap besarnya transaksi pihak berelasi yang diukur dengan RPTAL. ......The aim of this research is to explain the effect of corporate governance components, ownership structure and leverage to the amount of related party transactions, as measured by ratio of related party transaction value balance on assets and liabilities RPTAL and revenues and expenses RPTRE per book value of equity. With research sample 109 manufacturing firms in Indonesia Stock Exchange in 2014, the writer finds board of commisioner composition and technical competence of audit committee members are negatively correlated to the the amount of related party transaction. It shows that the higher percentage of independent commissioners and financial experts in audit committee, the lower tedency to perform related party transaction. The writer also finds that ownership structure, as measure by percentage of majority ownership, is positively correlated to the amount of related party transaction. The writer suggests that firms, which controlled by majority shareholders, tend to perform related party transactions. This research also finds that leverage is not correlated to the amount of related party transactions, whereas board of commisioner size is negatively correlated to the amount of related party transactions, as measured by RPTAL.

Abstrak :
Laporan magang ini membahas mengenai evaluasi prosedur audit pada akun accrued interest PT ABC akibat transaksi pihak berelasi pada tanggal 31 Desember 2021. PT ABC merupakan perusahaan yang bergerak di bidang perkebunan, dan memiliki banyak subsidiary yang berasal dari induk perusahaan yang sama yaitu JKL Group. Untuk mendukung proses produksinya, PT ABC biasanya mengandalkan pendanaan melalui utang yang dipinjam melalui subsidiary- subsidiary. Subsidiary ini menurut standar audit yang berlaku, merupakan definisi pihak berelasi, yang kemudian membutuhkan prosedur audit khusus yang perlu dilakukan oleh auditor. Prosedur audit yang dilakukan merupakan pengujian substantif, khususnya pengujian terperinci, untuk menguji beberapa asersi seperti existence and occurrence, classification, dll. Prosedur yang dilakukan meliputi penyusunan lead schedule, pembagian nature transaksi, rekonsiliasi, agree balances ke kertas kerja konsolidasi, dan pembuatan jurnal penyesuaian untuk akun transaksi pihak berelasi. Asersi yang digunakan dalam pengujian substantif sudah sesuai dengan SA 315 dan semua tercapai berdasarkan hasil pengujian oleh auditor. Evaluasi atas prosedur audit dilakukan mengacu kepada beberapa standar dan teori yang berlaku, seperti SA 330, SA 550, dan SA 600. Hasil evaluasi menunjukan bahwa prosedur audit yang dilakukan atas akun accrued interest PT ABC akibat transaksi pihak berelasi sudah sesuai dengan standar dan teori yang berlaku. ......This internship report discusses the evaluation of audit procedures on PT ABC's accrued interest account due to related party transactions on December 31, 2021. PT ABC is a company engaged in the plantation sector, and has many subsidiaries originating from the same parent company, the JKL Group. To support the production process, PT ABC usually relies on funding through debt borrowed through subsidiaries. This subsidiary, according to applicable auditing standards, is the definition of a related party, which then requires special audit procedures that need to be carried out by the auditor. The audit procedures performed are substantive tests, especially tests of details, to test several assertions such as existence and occurrence, classification, etc. The procedures carried out include the preparation of a lead schedule, distribution of transaction nature, reconciliation, agree balances to consolidated statements of financial position, and making adjusting journal entries for related party transaction accounts. The assertions used in the substantive tests are in accordance with SA 315 and are all achieved based on the results of tests by the auditor. Evaluation of audit procedures is carried out referring to several applicable standards and theories, such as SA 330, SA 550, and SA 600. The results of the evaluation show that the audit procedures carried out on PT ABC's accrued interest accounts due to related party transactions are in accordance with the standards and theories.