Manajemen Laba dalam Penawaran Saham Perdana di Bursa Efek Indonesia Tahun Amatan 2000-2006
| Main Authors: | , Abdul Kadir Audah, ST, , Dr. Mamduh M. Hanafi, MBA. |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/118226/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=58170 |
Daftar Isi:
- IPOisone of the waysemerging companiestoobtainadditionalfundsin order tofinanceordeveloping their business. The proceeds fromthisIPOis usuallyonly usedforexpansionpurposesas wellfordebt repayment, which in turn will furtherenhancethe company's financialpositionin addition tostrengtheningthe capital structure This research examine whether issuers of initial public offering (IPO) in Indonesia Stock Exchangeselectaccountingmethodstoincreaserevenues(profits reported) in the periodbeforego public. In other words is there earning management reported by thecompanyfor thefirst time toIPO(initial public offering) inIndonesiaStock Exchange. The research sampleconsistedof132 companiesfroma variety ofcategories that go public on theIndonesiaStock Exchangeduring the year2000until 2006. Testingof this study usingthe calculationof discretionaryaccruals/DAC. Indicationthatearnings managementoccursis shownby theDACvalueispositive, whereas if a negativevaluemeans thatthe DACis no indicationin theearnings management. In general, the results showedthat there isearnings managementbycompanies thatgo publicon theIndonesiaStock Exchangeduring the year2000 until 2006, especiallyina period oftwoyears beforegoing public. This means thatcompanies thatgo publichaveto chooseaccounting methodsthatincreasereportedprofitsby applying theincome-Increasing discretionaryaccruals.