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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi SENTRI: Jurnal Riset Ilmiah International Journal of Advanced Multidisciplinary Madani: Multidisciplinary Scientific Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Riset Ilmiah
Rossa, Elia
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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 Ananta, Engela Antari Yuliana, Novi Arbatona, Ian Aviana, Aviana Bagus Aditya, Ade Cahaya Zulfah Cahya Kamila, Aulia Cahyadi Husadha Christian, Josua Damayanti, Noviliyana Dewi Puspaningtyas Diana Putri Fauziah, Risyah Fried Sinlae Hapzi Ali Istianingsih Sastrodiharjo, Istianingsih Khoirunnisa Heriana, Putri M, Sumarno Maharani, Kiran Manrejo, Sumarno Marinda Machdar, Nera Marinda, Nera Mulyadi Mulyadi Naveli, Navia Ningrum, Mega Puspa Novianti, Anita Nurhidayah, Mita Nuryati, Tutty Pangaribuan, David Purba, Lidia Margaretta Puspaningtyas, Dewi Putri Anggraeni, Selvia Putri, Melansa Refi Fadilla, Meisya Setyaningsih, Fitri Sudiantini, Dian Sumarno M, Sumarno M Yulianti Yulianti Yuniati, Triana