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Retno Yuliati
Universitas Prasetiya Mulya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Research In Management and Accounting (RIMA)

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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.
Co-Authors Adhimukti, Andyan Adiwangsa, Indriati Adler Haymans Manurung Adryan Virgandhie Agung, Putry Alberta Yoshi Hasmoro Amelia Hartono Ancilla Sheila Margono Andrestio, Stefanny Andrianus Andrianus Andriyani Surjadi Andyan Adhimukti Anggraini, Stefany Dewi Anggraini, Yulistia Arief Rijanto Aryanto, Josephine Athalia Ariati Hidayat Atikah Nabilah Latama Ayuwulanda, Aditya Billy Billy Budhijono, Fognawati Calysta, Yusmi Nazzih Canthy Meilanda Carisya, Adilla Putri Chaiyadi, Ricky Christano, Shania Milla Dahlia Dahlia Dahlia Dahlia Debian, Rinaldy Desy Ayu Trianingsih Dhamayanti, Flora Edwin Susanto Elfrida Ratnawati Feldo, Ferix Feldo, Ferix Frima, Fina Khaerunnisa Giovanni, Jessica Hafsari , Icha Handayani, Erika Hawa Purnama Celala Ary Cane Henrikus Kenneth Herlianti Rizkia I Kadek Agus Suardijaya Indriati Adiwangsa Inez Valensia Irene Vania Kenneth, Henrikus Keshia Budiansyah Kesuma, Cherisa Salena Ketut Redita L A, Cindy Moyna Clara Lee, Michelle Angel Livya Monica Luciana Haryono Mariska Regina mariyam mariyam, mariyam Matthew Alexander Nathaniel Miftahul Jannah Muhammad Hadyan Nabilla Nabilla Nany Chandra Marsetio Natania, Neysa Nicole Sadjoli Nobellenskvia, Vero Nurwulandari, Wida Ortega, Owen Oswald, Kenny Prio Santoso, Prio Raharjo, Soemarso Slamet Raihan Rahadi Regina, Mariska Reynaldi, William Rinaldy Debian Rinaningsih Rinaningsih Rinaningsih Rinaningsih Rosdiana Rohi Mone Roy Sembel Rusli, Dias Alfaida Lysandra Rusli, Michael Ryan Kencana Sadjoli, Nicole Sammy Kristamuljana Sari, Ni Luh Ayu Puspita Senlia, Clara Sinaga, Rifeald Siswantoro, Dodik Slamet Raharjo, Soemarso Stefanus Yedidya Stefany Dewi Anggraini Stephanie Jessica Nadine Sudarmanto, Irwan Tandrawan, Patricia Phoebe Taufik Raharjo, Taufik Tersiani , Luh Putri Tritiara, Caroline Uswatun Hasanah Vania Pradipta Gunawan Vanya Calista Viola, Belicia Wahyoedi, Anlika Putra Wijantini Wijantini Wijaya, Ivano William Reynaldi Winata, Jeslyne Anggi Wulanda, Aditya Ayu Wynne, Wynne Yang Elvi Adelina Yedidya, Stefanus Yoga Anjas Pratama Yudianto, Jovin Yulia Ivana Tanujaya Yuliyanti, Ai Yeni Zafira, Zahra