Authors :
Mega Wahyu Widawati; Liana Mangifera; Muhammad Rizki Ardhiansyah; Lukman Hakim Firmansyah
Volume/Issue :
Volume 7 - 2022, Issue 9 - September
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3T2D1DW
DOI :
https://doi.org/10.5281/zenodo.7204749
Abstract :
This study intends to investigate how related
party transactions affect earnings management while
controlling corporate governance. From 2015 to 2021, 100
BUMN data were used as research samples. This research
was conducted using purposive sampling method with
SPSS statistical analysis test tool. Based on the results of
the study, related party transactions have no effect on
earnings management. On the other hand, corporate
governance as a moderating variable has also not been
able to indicate a strengthening or weakening effect
between the relationship between parties' transactions on
earnings management..
Keywords :
Earnings Management; Related Party Transaction;Good Corporate Governance; State-Owned Enterprises.
This study intends to investigate how related
party transactions affect earnings management while
controlling corporate governance. From 2015 to 2021, 100
BUMN data were used as research samples. This research
was conducted using purposive sampling method with
SPSS statistical analysis test tool. Based on the results of
the study, related party transactions have no effect on
earnings management. On the other hand, corporate
governance as a moderating variable has also not been
able to indicate a strengthening or weakening effect
between the relationship between parties' transactions on
earnings management..
Keywords :
Earnings Management; Related Party Transaction;Good Corporate Governance; State-Owned Enterprises.
