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Effect of Related Party Transaction and Political Connection on Real Earnings Management: Study on Manufacturing Companies Listed in Indonesia Stock Exchange

In: Quantitative Analysis of Social and Financial Market Development

Author

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  • Agustin Palupi
  • Lusia Tania Aurelia

Abstract

This study aims to examine the influence of related party transactions (RPTs), political connection (POLCON), board of directors (BOD), institutional ownership (IO), information asymmetry, audit quality (AQ), and leverage (LEV) on real earnings management (REM). The company used in this research is manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2019. The number of research samples is 192 firm years data. This study shows that RPTs, POLCON, IA, and LEV affect REM. In contrast, the BOD, IO, and AQ do not affect REM.

Suggested Citation

  • Agustin Palupi & Lusia Tania Aurelia, 2022. "Effect of Related Party Transaction and Political Connection on Real Earnings Management: Study on Manufacturing Companies Listed in Indonesia Stock Exchange," International Symposia in Economic Theory and Econometrics, in: Quantitative Analysis of Social and Financial Market Development, volume 30, pages 1-15, Emerald Group Publishing Limited.
    • Handle: RePEc:eme:isetez:s1571-038620220000030001
    DOI: 10.1108/S1571-038620220000030001
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