ANALISIS PENGARUH RELATED PARTY TRANSACTION (RPT) DAN TOTAL ASSET TURNOVER (TATO) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI

Jurnal Akuntansi Prima, Volume V, Nomor 1, Tahun 2015, ISSN: 2088-6136

Senin, 08 Mei 2017 17:11 | Sudah dibaca 556 kali

The purpose of this research is to analyze the effect of the related party transaction (RPT) and total asset turnover (TATO) on earnings management of the property and real estate companies that listed in Indonesia Stock Exchange since 2009 up to 2012.

Earnings management was measure by discretionary accruals use Modified Jones Model Method. The population of this research is 36 companies based on purposive sampling method, there are 25 samples as the object of research with 100 units analize. This research use the annual report and financial reporting of each company that published in www.idx.co.id and using multiple regresion analysis.

The result of this research shows that simultaneous RPT and TATO had negative significant effecr to earnings management. At partially test showed that RPT and TATO had negative effect to earnings management.

Kata Kunci: RPT, TATO, Earnings Management