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Kepemilikan keluarga, hubungan politik dan family aligned board terhadap implementasi tata kelola perusahaan

Author

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  • Bayu Wirawan
  • Vera Diyanty

Abstract

Tujuan penelitian ini untuk menganalisis dampak dari kepemilikan keluarga, family aligned board dan hubungan politik terhadap implementasi tata kelola perusahaan. Penelitian ini berpendapat bahwa perusahaan dengan kepemilikan keluarga memilih a board berdasarkan pada hubungan keluarga untuk melindungi niat mereka dan memutuskan kebijakan memaksimalkan kekayaan mereka. Hal ini akan mempengaruhi implementasi dari tata kelola perusahaan yang baik. Sampel dalam penelitian ini adalah perusahaan non keuangan tahun 2012. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga memiliki pengaruh positif terhadap family aligned board dan memiliki hubungan negatif terhadap implementasi tata kelola perusahaan. Selanjutnya, hubungan politik tidak memiliki pengaruh negatif terhadap implementasi tata kelola perusahaan.Kata kunci: Perusahaan kepemilikan keluarga, family aligned board, hubungan politik, tata kelola perusahaan

Suggested Citation

  • Bayu Wirawan & Vera Diyanty, 2014. "Kepemilikan keluarga, hubungan politik dan family aligned board terhadap implementasi tata kelola perusahaan," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 18(2), pages 139-155.
    • Handle: RePEc:uii:jaaife:v:18:y:2014:i:2:p:139-155:id:4219
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