AFEBI Accounting Review
Vol 5, No 2 (2020)

Relationship of Related Party Transactions and Earnings Management

Nur Astri Sari (Universitas Lambung Mangkurat)
Rusma Nailiah (Universitas Lambung Mangkurat)
Achmad Suhaili (Universitas Lambung Mangkurat)
Fitria Handayani (Universitas Lambung Mangkurat)

Article Info

Publish Date
30 Apr 2021

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.

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Journal Info
AFEBI Accounting Review
Website

Abbrev

aar

Publisher

Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Subject

Economics, Econometrics & Finance

Description

AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate ...