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ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh dari good corporate governance terhadap kepatuhan pengungkapan transaksi pihak berelasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2017–2019. Sampel dipilih menggunakan metode purposive sampling dan diperoleh sebanyak 117 perusahaan manufaktur. Data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan. Model penelitian menggunakan Random Effect Model. Hasil penelitian menunjukkan komite audit dari komisaris independen berpengaruh positif terhadap pengungkapan transaksi pihak berelasi, sedangkan variabel dependen lain tidak berpengaruh. Ukuran perusahaan sebagai variabel kontrol tidak berpengaruh terhadap pengungkapan transaksi pihak berelasi. Pengungkapan transaksi pihak berelasi berisi informasi seberapa besar posisi keuangan perusahaan dapat dipengaruhi oleh transaksi dan saldo dengan pihak berelasi sehingga dapat meminimalisir masalah agensi berupa asimetri informasi di antara pemegang saham. Pengungkapan transaksi pihak berelasi dapat menghasilkan keputusan investasi yang terbaik bagi pemegang saham.ABSTRACTThis study aims to determine the effect of good corporate governance on disclosure compliance of related party transactions in manufacturing companies listed on the Indonesia Stock Exchange in the 2017–2019 period. The sample was selected using purposive sampling method and obtained as many as 117 manufacturing companies. The data used is secondary data in the form of the company's annual report. The research model uses the Random Effect Model. The study conclude only the audit committee of independent commissioners has a positive influence on the disclosure of related party transactions, while the other dependent variables have no effect. Firm size, as a control variable, has no effect on disclosure of related party transactions. Disclosure of related party transactions contains information on how much the company's financial position can be affected by transactions and balances with related parties so as to minimize agency problems in the form of information asymmetry among shareholders. Disclosure of related party transactions can result in the best investment decisions for shareholders.

PERANAN GOOD CORPORATE GOVERNANCE TERHADAP KEPATUHAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI