PENGARUH TRANSAKSI PIHAK BERELASI TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

This study aims to examine and provide empirical evidence: (1) the influence of related party transactions on earnings management, (2) the influence of corporate governance as a moderating variable in the relationship of related party transactions to earnings management. The population in this study is all companies listed on Indonesia Stock Exchange (BEI) except banking sector and non-bank financial institutions in 2017- 2019. Sampling method using purposive sampling technique with total 504 samples. The result of the analysis shows that related party transactions has no effect on earnings management. Furthermore, corporate governance which is proxied by the percentage of independent commissioners is not able to moderate the relationship between related party transactions and earnings management.