Sarumpaet, Susi (2015) Praktik Manajemen Laba Sebelum dan Sesudah Initial Public Offering. Jurnal Akuntansi dan Keuangan, 20 (3). pp. 305-335. ISSN 1410-1831


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Initial Public Offerings (IPO) is a mechanism that should be done when the companies offering shares to the public the first time in the primary market. In addition, IPO also gives the opportunity for the management of the company to be able to profit management. Earnings management arise as a consequence of the parties in the management of financial reporting in the interest of the company itself. Earnings management can not be interpreted as a negative action, since it does not manipulate the level of earnings management is always an advantage. This study aims to determine whether there is an earnings management practices one year before and one year after the IPO carried out. This study uses data 1tahun earnings management before and 1 year after the IPO. Samples taken as many as 48 companies conducted by purposive sampling. Data collected through documentation. Data analyzed using Paired-samples T test with SPSS 17.0 software. The study says that, for the value of discretionary accruals one year before the IPO had a positive average value. As for the value of discretionary accruals one year after the IPO have an average value is negative, these results show that in the reporting year prior to the date of the IPO the company raised profit accounting, and reporting of one year after the date of the IPO the company lowered the accounting profit. Besides, the results of this study also shows that there are significant differences from management profit before IPO earnings management after the IPO.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Susi Sarumpaet
Date Deposited: 17 Aug 2021 00:15
Last Modified: 17 Aug 2021 00:15

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