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All Journal Dinasti International Journal of Digital Business Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Community Development Jurnal Manajemen dan Pemasaran Digital Jurnal Inovasi dan Pengembangan Hasil Pengabdian Masyarakat Revenue Journal: Management and Entrepreneurship SENTRI : Jurnal Riset Ilmiah Siber International Journal of Digital Business
Sudiantini, Dian
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Journal : Dinasti International Journal of Economics, Finance

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Related Party Transactions and Accrual Earnings Management: The Role of Organizational Capital as a Moderator Rossa, Elia; Ali, Hapzi; Sudiantini, Dian
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2535

Abstract

This study aims to test and analyze the effect of related party transactions on accrual earnings management which is moderated by organizational capital. This study uses manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2018-2021 using a purposive sampling method. A panel data approach was used to test the hypotheses of this study. The results of this study found that related party transactions had a positive and significant effect on accrual earnings management, while organizational capital cannot strengthen the effect of related party transactions on accrual earnings management. This study has important implications for the development of agency theory. This study shows that agency theory has an important role in creating information asymmetry between shareholders and company management. Information asymmetry triggers managers' actions to manage earnings on an accrual basis through the use of related party transactions. The aim is to improve company management performance, so that managers' motivation to obtain bonuses can be achieved.
Co-Authors Aisyah Anggraini, Yusrita Aziz, Muhammad Syah Naufali Dewi, Santi Komala Fadilah, Muhammad Reffy Fahrani, Haifa Faozi, Ahmad Alief Rahman Firdauzy, Nurul Syah Nasyid Firmansyah, Aditiya Hapzi Ali, Hapzi Hasan, Rizka Maulida Hazarika, Anurag Hendy Tannady Jessica, Thentyana Kamil, Rizki Hibatullah Maulydiawati, Maulydiawati Meutia, Kardinah Indrianna MJ Renwarin, Joseph Nurcahyani, Devi Nurul Fatihah, Roisah Okta Saputra, Andika Priatna , Wowon Putri Yuki Anendra, Angel Qiptiah, Devi Mariatul Riyanto, Ridho Rizky, Putri Puspita Rossa, Elia Supardi Supardi Umar, Muallief Xaverius Jordi Hanzdima, Fransiskus