Pengaruh Transaksi Pihak – Pihak Istimewa Terhadap Kinerja Keuangan Perusahaan Properti

Helmi Herawati (Universitas Prof. Dr. Hazairin,SH)
Aan Zulyanto (Universitas Bengkulu)
Dimas Gilang Wahyudi (Universitas Prof. Dr. Hazairin,SH)

Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Vol 11, No 3 (2022): Akuntansi Keuangan dan Manajemen

The effect of special party transactions on the financial performance of property companies (Empirical Study on Property Companies on the Indonesia Stock Exchange 2015-2018). This study aims to determine whether sales with special parties affect the financial performance of property companies and whether purchases from special parties affect the financial performance of property companies.The results of the research conducted show that 1. sales transactions to special parties affect the company's financial performance. This shows that the greater the sales transactions made to special parties, the better the financial performance of the property company. 2. Purchase transactions with special parties do not affect the property company's financial performance