PENGARUH TRANSAKSI PIHAK BERELASI DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA STUDI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Earnings management is a fraudulent act by management to influence the value of company profits in an effort to maximize personal profits and harm users of financial reporting. This study aims to determine the effect of related party transactions and corporate governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample used in this study were 43 companies and tested using multiple regression methods. Related party transactions are measured by a dummy variable, while corporate governance is proxied by an independent board of commissioners, the size of the board of directors and CEO duality and earnings management is measured using a modified Jones model. The results showed that related party transactions and independent board of commissioners had no effect on earnings management, while the size of the board of directors and CEO duality had a positive and significant effect on earnings management. Keywords: Related Party Transactions, Independent Board of Commissioners, Board of Directors Size, CEO Dualit