Analisis Pengaruh Related Party Transaction (RPT) dan Total Asset Turnover (TATO) Terhadap Manajemen Laba Pada Perusahaan Property dan Real Estate Yang Terdaftar Di BEI

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 2011 up to 2015. Earnings management was measure by discretionary accruals use Modified Jones Method. The population of this research is 51 companies based on purposive sampling method, there are 25 samples as the object of research with 125 units analyze. This research use the annual report and financial reporting of each company that published in www.idx.co.id and using multiple regression analysis. The result of this research shows that simultaneous RPT dan TATO positive significant effect to earnings management with a significance level of 0,005. At partially test showed that RPT had positive effect to earnings management and TATO had negative effect to earnings management with a significance RPT level of 0,001 and a significance TATO level of 0,223. R square value of 0.084 indicates that the ability of independent variables in explaining the variation of the dependent variable was 8.4%, and the balance of 91.6% is explained by other variables outside the research model. Keywords : Earnings management, Related Party Transaction (RPT) and Total Asset Turnover (TATO