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All Journal Research In Management and Accounting (RIMA) Nerspedia Research In Management and Accounting (RIMA)
Handayani, Erika
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Economics, Econometrics & Finance Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences

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RELATED PARTY TRANSACTIONS AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA Yuliati, Retno; Handayani, Erika; Christano, Shania Milla; Budhijono, Fognawati
RIMA - Research In Management and Accounting Vol 4, No 2 (2021): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i2.3334

Abstract

This study examines the effect of the number of related party transactions (RPT) on earnings management through accruals and real earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The effect of RPT is seen from the entire amount of RPT recorded in the company's financial statements divided by the company's total assets (RPTOTAL). This study uses secondary data from the S&P Capital IQ and company annual reports that the public can access on the IDX website. The sampling technique used purposive sampling. There were 732 observations from 164 manufacturing companies during the 2014-2018 period—data analysis using multiple regression with the fixed-effects model. The results showed that the amount of RPT has a significant positive effect on accrual earnings management. However, there is no effect of the RPT amount on real earnings management. RPT is a transaction carried out for expropriation of minority shareholders, and to cover RPT losses, management has an incentive to manipulate through earnings management. This study contributes to the effect of RPT on earnings management in manufacturing companies in Indonesia. This study is a valuable starting point for similar research in other developing countries.
RELATED PARTY TRANSACTIONS AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA Yuliati, Retno; Handayani, Erika; Christano, Shania Milla; Budhijono, Fognawati
Research In Management and Accounting (RIMA) Vol. 4 No. 2 (2021): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i2.3334

Abstract

This study examines the effect of the number of related party transactions (RPT) on earnings management through accruals and real earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The effect of RPT is seen from the entire amount of RPT recorded in the company's financial statements divided by the company's total assets (RPTOTAL). This study uses secondary data from the S&P Capital IQ and company annual reports that the public can access on the IDX website. The sampling technique used purposive sampling. There were 732 observations from 164 manufacturing companies during the 2014-2018 period—data analysis using multiple regression with the fixed-effects model. The results showed that the amount of RPT has a significant positive effect on accrual earnings management. However, there is no effect of the RPT amount on real earnings management. RPT is a transaction carried out for expropriation of minority shareholders, and to cover RPT losses, management has an incentive to manipulate through earnings management. This study contributes to the effect of RPT on earnings management in manufacturing companies in Indonesia. This study is a valuable starting point for similar research in other developing countries.
Pengaruh Pemberian Terapi Prenatal Massage Pada Nyeri Punggung Ny. W Dengan G4P3A0 Trimester II Di Desa Awang Bangkal Barat, Kecamatan Karang Intan Handayani, Erika; Herawati
Nerspedia Vol. 6 No. 2 (2024): Nerspedia
Publisher : School of Nursing, Faculty of Medicine and Health Science, Lambung Mangkurat University.

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Abstract

Latar Belakang: Kehamilan terjadi ketika bertemunya sel telur dengan sel sperma. Nyeri punggung adalah hal yang dirasakan ibu hamil. Cara mengatasi ketidaknyaman ibu hamil adalah prenatal massage Tujuan: Mengetahui pengaruh pemberian terapi prenatal massage pada nyeri punggung ibu hamil. Metode: Intervensi selama 7 hari dengan pemberian terapi prenatal massage Hasil: Hasil evaluasi setelah terapi prenatal massage skala nyeri berkurang skala 1, sebelumnya yaitu skala 3. Kesimpulan: Terapi Prenatal Massage memberikan dampak positif bagi ibu hamil. Dilokasi nyeri diberikan pijatan, ibu hamil merasa relaks dan merasa nyaman. intervensi 7 hari (15 menit). Kata Kunci: Terapi Prenatal Massage, Ibu Hamil, Nyeri Punggung
Co-Authors Budhijono, Fognawati Christano, Shania Milla Herawati Retno Yuliati