Santosa, Perdana Wahyu; Rahayu, Sovi Ismawati; Simon, … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 1, pp. 291-300
This study examines the effect of related party transactions (RPTs) on pretax profit margin (PPM). It analyzes the … on firms' PPM, consistent with the incentive alignment hypothesis. However, RPTs, RPT Loan, and RPT Receivables affect … positively significantly; however weakens RPTs, RPT Sales, and RPT Expenses. Moreover, firm size weakens the effect RPTs on PPM …