TRANSAKSI HUBUNGAN BERELASI DAN MANAJEMEN LABA

Endah Puspitasari, Putri and Rini, Indriani (2012) TRANSAKSI HUBUNGAN BERELASI DAN MANAJEMEN LABA. Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

This study examined the correlation and effect of related party transactions with earnings management, based on data from 48 manufacturing companies in Indonesia Stock Exchange (IDX) in the period 2007-2010. This study used Pearson correlation and linear regression analysis method to test the hypothesis by using SPSS version 16.0. Related party transactions being tested is accounts receivable, accounts payable, sales and purchases. The results showed that there was no correlation and no significant effect between related party transactions with earnings management.

Item Type: Thesis (Undergraduated)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 014 Abd. Rachman Rangkuti
Date Deposited: 24 Dec 2013 12:49
Last Modified: 24 Dec 2013 12:49
URI: http://repository.unib.ac.id/id/eprint/5749

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