Publication Date: 2022/10/15
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.
DOI: https://doi.org/10.5281/zenodo.7204749
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT22SEP848.pdf
REFERENCES