Endah Puspitasari, Putri and Rini, Indriani (2012) TRANSAKSI HUBUNGAN BERELASI DAN MANAJEMEN LABA. ['eprint_fieldopt_thesis_type_ut' not defined] 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 (['eprint_fieldopt_thesis_type_ut' not defined]) |
|---|---|
| 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: | https://repository.unib.ac.id/id/eprint/5749 |
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