ANALISIS PENGARUH REPUTASI AUDITOR, JUMLAH DEWAN DIREKSI, LEVERAGE DAN PERSENTASE SAHAM YANG DITAWARKAN SAAT IPO TERHADAP MANAJEMEN LABA PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA
| Main Author: | MASRURI, FARIZ |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14654/ |
Daftar Isi:
- Earnings management is a management act in financial statement preparing process in order to obtain whether his personality welfare or his company’s value. This research is a replication of Widyaningdiyah (2001) dan Ma’ruf (2006) analysis who had tested factors that affect earnings management in go public’s company. Purpose of this research is to give empirically evidence the influence of auditor reputation, board of directors, leverage, and public offering stock percentage at IPO time to the earnings management in initial public offering’s firms which was listed in Indonesian Stock Exchange at 2008.Statistical analysis method used is multiple regression. This research’s result shows that no one of auditor reputation, board of directors, leverage, and public offering stock percentage at IPO time influence to earnings management.