Pengaruh Transaksi Pihak Berelasi Terhadap Kinerja Keuangan, Kinerja Pasar, Risiko, dan Manajemen Laba sebagai Variabel Mediasi

Ardiyanti, Angellina Rinda (2019) Pengaruh Transaksi Pihak Berelasi Terhadap Kinerja Keuangan, Kinerja Pasar, Risiko, dan Manajemen Laba sebagai Variabel Mediasi. Jurnal thesis, STIE YKPN.

[img] Text
JURNAL Angellina Rinda Ardiyati - 121700556.pdf - Published Version

Download (1MB)

Abstract

This research produces two conclusions. First, it examines the impact of related party transaction towards financial performance, market performance, risk, and earning management. Second, it examines if earning management can madiate the effect of related party transaction towards financial performance, market performance, and risk. Sample selection for this research employed purposive sampling by 57 manufacture companies as final sample throughout 2014-2017. This research’s analytical method is SEM analysis using PLS. The outcome shows related party transaction has positive and significant effect toward financial performance, market performance, profit management, and risk. Related party transaction has negative and significant effect toward risk. Thus, earning management mediates the effect of financial performance, market performance, and risk.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number ARD p 412/2019
Uncontrolled Keywords: related party transaction, financial performance, market performance, risk, and earning management
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 27 May 2019 01:33
Last Modified: 24 Jun 2019 08:12
URI: http://repository.stieykpn.ac.id/id/eprint/7

Actions (login required)

View Item View Item