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Moderating role of audit quality and firm size on pretax profit margin and related party transactions: evidence from Indonesia

This study examines the effect of related party transactions (RPTs) on pretax profit margin (PPM). It analyzes the moderating effect of audit quality and firm size based on a large panel of Indonesian-listed firms. The sample of three representative business groups from 2010–2021 and analysis uses...

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Principais autores: Perdana Wahyu Santosa, Sovi Ismawati Rahayu, Zainal Zawir Simon, Pramesti Wulandari Santoso
Format: Artigo
Sprog:Inglês
Udgivet: Vilnius Gediminas Technical University 2023-06-01
Serier:Business: Theory and Practice
Fag:
pretax profit margin
RPTs
audit quality
firm size
Online adgang:https://jau.vgtu.lt/index.php/BTP/article/view/17946
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