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All Journal AFEBI Accounting Review
Fitria Handayani
Universitas Lambung Mangkurat
Economics, Econometrics & Finance

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Relationship of Related Party Transactions and Earnings Management Nur Astri Sari; Rusma Nailiah; Achmad Suhaili; Fitria Handayani
AFEBI Accounting Review Vol 5, No 2 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i02.309

Abstract

This study aimed to examine the relationship between related party transactions and earnings management. The sample of this study was companies listed on the Indonesia Stock Exchange for the 2017 and 2018 period. The result shows that related party transaction (sales and expense) has a negative effect on accrual earnings management. It indicates that firms use related party transactions (sales and expense) as substitutes for earnings management especially accrual earnings management.
Relationship of Related Party Transactions and Earnings Management Nur Astri Sari; Rusma Nailiah; Achmad Suhaili; Fitria Handayani
AFEBI Accounting Review Vol. 5 No. 2 (2020): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i02.309

Abstract

This study aimed to examine the relationship between related party transactions and earnings management. The sample of this study was companies listed on the Indonesia Stock Exchange for the 2017 and 2018 period. The result shows that related party transaction (sales and expense) has a negative effect on accrual earnings management. It indicates that firms use related party transactions (sales and expense) as substitutes for earnings management especially accrual earnings management.
Co-Authors Nur Astri Sari Rusma Nailiah Suhaili, Achmad