关联交易与盈余管理的关系

AFEBI Accounting Review Pub Date : 2021-04-30 DOI:10.47312/AAR.V5I02.309

Nur Astri Sari, Rusma Nailiah, Achmad Suhaili, F. Handayani

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引用次数: 2

摘要

本研究旨在探讨关联交易与盈余管理之间的关系。本研究的样本是2017年和2018年期间在印度尼西亚证券交易所上市的公司。结果表明，关联交易(销售和费用)对应计盈余管理具有负向影响。这表明企业使用关联交易(销售和费用)作为盈余管理，特别是应计盈余管理的替代品。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Relationship of Related Party Transactions and Earnings Management

This study aimed to examine the relationship between related party transactions and earnings management. The sample of this study was companies listed on the Indonesia Stock Exchange for the 2017 and 2018 period. The result shows that related party transaction (sales and expense) has a negative effect on accrual earnings management. It indicates that firms use related party transactions (sales and expense) as substitutes for earnings management especially accrual earnings management.

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AFEBI Accounting Review

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