Hermawan, Fariz (2013) Analisis Earnings Management Dan Kinerja Perusahaan Pada Badan Usaha Milik Negara Yang melakukan Initial Public Offering. Sarjana thesis, Universitas Brawijaya.
Abstract
Perkembangan Dan Perubahan Yang Cepat Terhadap Lingkungan Bisnis Perusahaan Mendorong Setiap Negara Untuk Mengambil Suatu Kebijakan Yang Tepat Dalam Menghadapi Perubahan Tersebut. Kinerja Badan Usaha Milik Negara (Bumn) Yang Kurang Baik Menjadi Salah Satu Alasan Pemerintah Melakukan Privatisasi, Privatisasi Berarti Melibatkan Modal Swasta Dalam Struktur Modal Perusahaan Sehingga Kinerja Keuangannya Dapat Dipengaruhi Langsung Oleh Investor Melalui Mekanisme Pasar. Salah Satu Masalah Yang Mungkin Terjadi Ialah Apakah Bumn Yang Go Public Melakukan Tindakan Oportunis Dengan Melakukan Manajemen Laba Sebelum Ipo. Penelitian Ini Bertujuan Untuk Membuktikan.Apakah Bumn Melakukan Praktik Manajemen Laba Sebelum Ipo Kemudian Apakah Bumn Tersebut Mengalami Penurunan Kinerja Perusahaan. Analisis Data Statistik Yang Digunakan Adalah One Sample Test Untuk Menguji Manajemen Laba (Discretionary Accrual) Dan Penurunan Kinerja Saham ( Return Saham) Kemudian Paired Sample Test Untuk Menguji Penurunan Kinerja Keuangan ( Return On Equity ). Hasil Penelitian Ini Menunjukkan Bahwa Rata-Rata Bumn Yang Melakukan Ipo Tidak Terindikasi Melakukan Praktik Manajemen Laba. Selain Itu Ditemukan Bahwa Kinerja Perusahaan Bumn Tersebut Tidak Mengalami Penurunan. Hal Ini Menunjukkan Bahwa Investor Memiliki Kepercayaan Yang Tinggi Terhadap Bumn Dibandingkan Perusahaan Swasta
English Abstract
The Development And Rapid Changes To The Companys Business Environment Encourages Each State To Take An Appropriate Policy In The Face Of Such Changes. Performance Of State-Owned Enterprises (Soes) Are Less Well Be One Reason For The Government To Privatize, Privatization Means Involving Private Capital In The Capital Structure Of The Company So That Its Financial Performance Can Be Affected Directly By The Investor Through Market Mechanisms. One Problem That May Occur Is Whether Soe’s Go Public To Act Opportunistically By Earnings Management Prior To The Ipo. This Study Aimed To Verify Whether The State Practice Of Earnings Management Before Ipo Later Whether Soes Decreased Performance. Analysis Of Statistical Data Is Used To Test One Sample Test Of Earnings Management (Discretionary Accruals) And A Decrease In Stock Performance (Stock Returns) Then Paired Sample Test For Assessing Impairment Of Financial Performance (Return On Equity). The Results Of This Study Showed That The Average Soe Ipo Indicated No Earnings Management Practice. In Addition It Was Found That The Performance Of State-Owned Companies Are Not Decreasing. This Indicates That Investors Have High Confidence For Soes Than Private Companies.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2013/521/051311605 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 10 Dec 2013 09:59 |
| Last Modified: | 19 Oct 2021 06:52 |
| URI: | http://repository.ub.ac.id/id/eprint/106940 |
![[thumbnail of BAB_V.pdf]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text
BAB_V.pdf Restricted to Registered users only Download (1MB) |
|
Text
BAB_II_jurnal.pdf Restricted to Registered users only Download (1MB) |
|
Text
BAB_I_jurnal.pdf Restricted to Registered users only Download (1MB) |
|
Text
LAMPIRAN_1,_2,_3.pdf Restricted to Registered users only Download (1MB) |
|
Text
BAB_III_jurnal.pdf Restricted to Registered users only Download (1MB) |
|
Text
ADDITIONAL.pdf Restricted to Registered users only Download (1MB) |
|
Text
DAFTAR_PUSTAKA.pdf Restricted to Registered users only Download (1MB) |
|
Text
Jurnal_fix.pdf Restricted to Registered users only Download (2MB) |
|
Text
BAB_IV_jurnal.pdf Restricted to Registered users only Download (2MB) |
Actions (login required)
 |
View Item |