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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Manajemen dan Keuangan BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business MABIS: Manajemen dan Bisnis Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Akademi Akuntansi (JAA) Perspektif Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Supatmi
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : BAKI (Berkala Akuntansi dan Keuangan Indonesia)

 1 
THE EFFECT OF PROPPING ON THE PERFORMANCE OF MANUFACTURING COMPANIES IN INDONESIA Supatmi Supatmi; Steppani Steppani
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 2 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i2.25839

Abstract

This study aims to find empirical evidence of the impact of propping- related party transactions on company performance. The research sample was manufacturing companies listed on the IDX during 2017-2019 which were determined by purposive sampling and using the Generalized Least Square panel data regression analysis technique (cross-section weights). The results showed that propping (related party transactions related to account payables) had a positive effect on financial performance and had a negative effect on the company's market performance. Propping (related party transactions related to other payables) had a positive effect on the company's financial performance but doesn’t an affect on the company's market performance. Meanwhile, propping (related party transactions related to liabilities other than account payables) had a negative effect on financial performance but had a positive effect on the company's market performance.
Co-Authors Adinda Elsinta Damayanti Agastia Fais Fachrizki Anggun Anindita Ghaisani Apriani Dorkas Rambu Atahau Ari Budi Kristanto Benedicta Sabat Yusdy Supriyanto Christian Alessandro Noreen Darma Sudata Wijaya Devitia Putri Nilamsari Dimaz Ramananda Dwi Lia Feviana Elda Victorya Sinaga Elvina Chandra Pranata Ericha Widawati Eriza Mayang Kusuma Ika Kristianti Indriyani Dwi Putri Kaleb Gideon Pengharapan Karina Ayu Susanti Krisvalenta Wukirasih Lilis Handayani Marcelina Novenda Gissela Anggari Maria Yudith Yubellia Ageng Millenia Adhie Millenia Tri Gamasti Millenia Tri Gamasti Natasha Steffie M. Pellokila Neogo Dwianka Idealfa Ocsa Nugraha Saian Omega Saputra Putri Natalia Rendi Satria Steppani Steppani Sukma Mardaning Poncowati Theresia Woro Damayanti Tjeng Gloria Santoso Verlina Putri Yeterina Widi Nugrahanti Yokhebed Widhianingtyas