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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JURNAL EKONOMI SYARIAH El-Qist : Journal of Islamic Economics and Business (JIEB) ALMUJTAMAE: Jurnal Pengabdian Masyarakat Milkiyah: Jurnal Hukum Ekonomi Syariah 12 Waiheru Indonesia Auditing Research Journal Jurnal Pengabdian West Science Amal: Jurnal Ekonomi Syariah Mangente: Jurnal Pengabdian kepada Masyarakat IJEIRC Journal of Business Application Indonesian Journal of Community Empowerment Jurnal Intelek Dan Cendikiawan Nusantara Tijarah Rangkiang: Journal of Islamic Economics and Business J-CEKI JIMEKA
Afdhal Yaman
IAIN Ambon
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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TRANSAKSI AFILIASI DAN KEPUTUSAN PENGENDALI AKHIR: PRAKTIK MANAJEMEN LABA Malawat, Fadli Fendi; Pelupessy, Fatmah Watty; Yaman, Afdhal; Relubun, Dety Aryani; Nacikit, Muhammad Reza
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i4.30131

Abstract

This paper aims to explore the relationship between affiliate transactions and earnings management practices, focusing on the moderating role of ultimate controlling ownership. Using data from manufacturing companies from 2019 to 2021, the research employs moderated regression analysis to examine these dynamics. The findings reveal a positive relationship between affiliate transactions and earnings management practices in the short term. However, in the long term, dominant ultimate controlling ownership drives affiliate transaction policies and earnings management practices toward more opportunistic behavior. This study acknowledges certain limitations, particularly excluding other dimensions, such as socioemotional aspects and organizational culture, which may influence the relationships between variables. Consequently, future research is encouraged to expand the analysis to incorporate these dimensions, potentially assessed subjectively through surveys, to provide a deeper understanding of the influence of family business heterogeneity on earnings management practices. Furthermore, this study offers practical contributions by proposing mechanisms to mitigate the risks of opportunistic behavior in earnings management practices. These mechanisms can be achieved by implementing more inclusive corporate governance, such as involving independent parties in strategic decision-making processes.
Co-Authors Adi Laraha Narwawan Al Shafa, Salsabyla Amin, Darwis Amin, Deny Yarusain Anas, Alfiah A Arizal Hamizar Bambang Waluyo Damapolii, Finanti G Darwis Amin Deny Yarusain Amin Dety Aryani Relubun Diman, Agus P Fanji Farman Fatmah Watty Pelupessy Fatmah Watty Pelupessy Fitria Karnudu H. Rajab Hamid, Musrifa Hanifah Hanifah hanifah hanifah Hatala, Siti K Holle, Mohammad H. Idrus, Titin Fahira Ismail Tuanany Isra, Nirvana Jana, Nurul Kamaruddin Malawat, Fadli Fendi Mar'atun Shalihah Mohammad H. Holle Muammar W. Maruapey Muhammad Husein Maruapey Muhammad Reza Nacikit Muhammad Reza Nacikit Musrifa Hamid Nacikit, Muhammad R Nacikit, Muhammad Reza Narwawan, Adi Laraha Ningsih, Tri Fitria Nurlette, Erlin D. P. Pellupessy, Fatmah Watti Pelupessy, Fatmah Watty Putri Quilim, Cici Aryansi Rajab Rajab, Rajab Relubun, Dety Aryani Saimima, Salma Salma Saimima Shalihah, Mar'atun Shalihah, Maratun Silawane, Hapsa Sobana, Dadang Husen Soenari Soenari Soenari, Soenari Suud Marasabessy Syah Awaludin Uar Syarif, Abdul Rilan Tuanany, Ismail Tubalawony, Jacsy Tubalawony, Jaczy Uar, Syah Awaludin Wakano, Abidin Yarusain Amin, Deny