PENGARUH CORPORATE GOVERNANCE TERHADAP HUBUNGAN BESARAN DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA: STUDI EMPIRIS PERUBAHAN PSAK NO. 7
The purpose of this research is to examine the effects of effectivity of board of commisionerand audit committee on the relationship between related party transactions (RPT) amountand disclosure on earnings management. This research is using 86 samples of the company inmanufacturng industry on 2010...
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| Format: | Article |
| Language: | English |
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Universitas Diponegoro
2013-11-01
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| Series: | Jurnal Akuntansi dan Auditing |
| Subjects: | |
| Online Access: | https://ejournal.undip.ac.id/index.php/akuditi/article/view/12061 |
| _version_ | 1818302731942625280 |
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| author | Desriana Juvita Sylvia Veronica Siregar |
| author_facet | Desriana Juvita Sylvia Veronica Siregar |
| author_sort | Desriana Juvita |
| collection | DOAJ |
| description | The purpose of this research is to examine the effects of effectivity of board of commisionerand audit committee on the relationship between related party transactions (RPT) amountand disclosure on earnings management. This research is using 86 samples of the company inmanufacturng industry on 2010 and 2011 to see the comparation of the changes in PSAK No.7.The result shows board of commisioner and audit committee effectiveness weaken the relationshipbetween amount of RPT and earnings management. Moreover, disclosure of RPT according toPSAK No.7 (revised 2010) and Bapepam-LK weaken the relationship between RPT and earningsmanagement. |
| first_indexed | 2024-12-13T05:43:34Z |
| format | Article |
| id | doaj.art-ecaf9155b6714efdbc1a6187fec4ac51 |
| institution | Directory Open Access Journal |
| issn | 1412-6699 2549-7650 |
| language | English |
| last_indexed | 2024-12-13T05:43:34Z |
| publishDate | 2013-11-01 |
| publisher | Universitas Diponegoro |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing |
| spelling | doaj.art-ecaf9155b6714efdbc1a6187fec4ac512022-12-21T23:57:44ZengUniversitas DiponegoroJurnal Akuntansi dan Auditing1412-66992549-76502013-11-01101456710.14710/jaa.v10i1.120619533PENGARUH CORPORATE GOVERNANCE TERHADAP HUBUNGAN BESARAN DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA: STUDI EMPIRIS PERUBAHAN PSAK NO. 7Desriana Juvita0Sylvia Veronica Siregar1Universitas IndonesiaUniversitas IndonesiaThe purpose of this research is to examine the effects of effectivity of board of commisionerand audit committee on the relationship between related party transactions (RPT) amountand disclosure on earnings management. This research is using 86 samples of the company inmanufacturng industry on 2010 and 2011 to see the comparation of the changes in PSAK No.7.The result shows board of commisioner and audit committee effectiveness weaken the relationshipbetween amount of RPT and earnings management. Moreover, disclosure of RPT according toPSAK No.7 (revised 2010) and Bapepam-LK weaken the relationship between RPT and earningsmanagement.https://ejournal.undip.ac.id/index.php/akuditi/article/view/12061board of commisioners, audit committee, related party transactions, earnings management, PSAK No.7, disclosure |
| spellingShingle | Desriana Juvita Sylvia Veronica Siregar PENGARUH CORPORATE GOVERNANCE TERHADAP HUBUNGAN BESARAN DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA: STUDI EMPIRIS PERUBAHAN PSAK NO. 7 Jurnal Akuntansi dan Auditing board of commisioners, audit committee, related party transactions, earnings management, PSAK No.7, disclosure |
| title | PENGARUH CORPORATE GOVERNANCE TERHADAP HUBUNGAN BESARAN DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA: STUDI EMPIRIS PERUBAHAN PSAK NO. 7 |
| title_full | PENGARUH CORPORATE GOVERNANCE TERHADAP HUBUNGAN BESARAN DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA: STUDI EMPIRIS PERUBAHAN PSAK NO. 7 |
| title_fullStr | PENGARUH CORPORATE GOVERNANCE TERHADAP HUBUNGAN BESARAN DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA: STUDI EMPIRIS PERUBAHAN PSAK NO. 7 |
| title_full_unstemmed | PENGARUH CORPORATE GOVERNANCE TERHADAP HUBUNGAN BESARAN DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA: STUDI EMPIRIS PERUBAHAN PSAK NO. 7 |
| title_short | PENGARUH CORPORATE GOVERNANCE TERHADAP HUBUNGAN BESARAN DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA: STUDI EMPIRIS PERUBAHAN PSAK NO. 7 |
| title_sort | pengaruh corporate governance terhadap hubungan besaran dan pengungkapan transaksi pihak berelasi dengan manajemen laba studi empiris perubahan psak no 7 |
| topic | board of commisioners, audit committee, related party transactions, earnings management, PSAK No.7, disclosure |
| url | https://ejournal.undip.ac.id/index.php/akuditi/article/view/12061 |
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