KETERKAITAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2020-2022

FADILAH, MUHAMMAD HORIKO and Wahyudi, Tertiarto (2024) KETERKAITAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2020-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to find out the correlation between Related Party Transactions (X1) and Profit Management (Y) in the financial reports of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2022. The type of research used is associative. The purpose of manufacturing companies selected as research samples is to avoid differences in characteristics between manufacturing and non-manufacturing companies. Apart from that, the sample criteria used are manufacturing companies that are registered on the Indonesia Stock Exchange up to 31 December 2019, have complete data on the Indonesia Stock Exchange for the 2020-2022 period, consistently use the rupiah currency in preparing financial reports within the research period, and consistently carry out transactions with related parties at least once during the research period. The type of data used in this research is quantitative data. The data source used in this research is secondary data. The technique used by researchers to collect the data needed in research is documentation. This research uses analytical techniques in the form of Descriptive Statistical Tests and Hypothesis Tests in the form of Correlation Coefficient Tests using assistance from Microsoft Excel. The research results show that Related Party Transactions (X1) and Earnings Management (Y) only show a correlation level of -0.0076, a very low correlation value indicating that there is no significant relationship between these two variables.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Keterkaitan, Transaksi Pihak Berelasi, Manajemen Laba
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Horiko Fadilah
Date Deposited:	18 Mar 2024 05:26
Last Modified:	18 Mar 2024 05:26
URI:	http://repository.unsri.ac.id/id/eprint/141665

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