RELATED PARTY TRANSACTIONS AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE Qualitative Research in Accounting and Management Pub Date : 2021-12-01 DOI:10.33508/rima.v4i2.3334

Retno Yuliati, Erika Handayani, Shania Milla Christano, Fognawati Budhijono

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引用次数: 1

Abstract

This study examines the effect of the number of related party transactions (RPT) on earnings management through accruals and real earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The effect of RPT is seen from the entire amount of RPT recorded in the company's financial statements divided by the company's total assets (RPTOTAL). This study uses secondary data from the S&P Capital IQ and company annual reports that the public can access on the IDX website. The sampling technique used purposive sampling. There were 732 observations from 164 manufacturing companies during the 2014-2018 period—data analysis using multiple regression with the fixed-effects model. The results showed that the amount of RPT has a significant positive effect on accrual earnings management. However, there is no effect of the RPT amount on real earnings management. RPT is a transaction carried out for expropriation of minority shareholders, and to cover RPT losses, management has an incentive to manipulate through earnings management. This study contributes to the effect of RPT on earnings management in manufacturing companies in Indonesia. This study is a valuable starting point for similar research in other developing countries.

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印尼制造业企业的关联交易与盈余管理

本研究考察了在印尼证券交易所(IDX)上市的制造业公司，通过应计项目和实际盈余管理，关联方交易(RPT)数量对盈余管理的影响。从公司财务报表中记录的RPT总额除以公司的总资产(RPTOTAL)可以看出RPT的效果。这项研究使用了来自标准普尔资本智商和公司年度报告的二手数据，公众可以在IDX网站上访问这些数据。抽样技术采用目的性抽样。2014-2018年，对164家制造业企业的732次观测数据进行了多元回归和固定效应模型分析。结果表明，RPT的数量对应计盈余管理有显著的正向影响。然而，RPT金额对实际盈余管理没有影响。RPT是一种为征用小股东而进行的交易，为了弥补RPT的损失，管理层有动机通过盈余管理进行操纵。本研究旨在探讨RPT对印尼制造企业盈余管理的影响。这项研究为其他发展中国家的类似研究提供了一个有价值的起点。

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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics