RELATED PARTY TRANSACTIONS AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA

RELATED PARTY TRANSACTIONS AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA

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 compa...

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Bibliographic Details
Main Authors: Retno Yuliati, Erika Handayani, Shania Milla Christano, Fognawati Budhijono
Format: Article
Language:English
Published: Widya Mandala Surabaya Catholic University,Faculty of Business 2021-12-01
Series:Research in Management and Accounting
Subjects:
expropriations related party transactions
accruals earnings managements
real earnings management
Online Access:http://jurnal.wima.ac.id/index.php/RIMA/article/view/3334/2796

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