Sihotang, Novita Sari (2017) Praktik Manajemen Laba Sebelum Ipo Dan Dampaknya Terhadap Kinerja Keuangan Perusahaan. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mendeteksi adanya manajemen laba satu tahun sebelum perusahaan melakukan initial public offering (IPO), serta menguji adanya pengaruh manajemen laba yang dilakukan sebelum IPO terhadap kinerja keuangan perusahaan. Manajemen laba diukur menggunkana lima proksi manajemen laba (long term discretionary accrual, short term discretionary accruals, Abnormal Cash Flow of Operation, Abnormal Production Cost, dan Abnormal Discretionary Expense). Kinerja keuangan perusahaan diukur menggunakan ROA (Return on Assets). Kinerja keuangan perusahaan diukur menggunakan ROA (Return on Assets). Hasil penelitian ini menunjukan bahwa perusahaan tidak terindikasi melakukan manajemen laba pada satu tahun sebelum IPO (initial public offering). Penelitian ini juga tidak dapat membuktikan adanya pengaruh manajemen laba sebelum IPO terhadap kinerja keuangan perusahaan pada satu tahun setelah IPO dan dua tahun setelah IPO.
English Abstract
This study aims to identify the presence of earnings management one year prior to the Initial Public Offering (IPO) and examine its impact on financial performance. Earnings management is measured by five proxies (long-term discretionary accrual, short-term discretionary accrual, abnormal cash flow of operation, abnormal production cost, dan abnormal discretionary expense). Meanwhile, the financial performance is measured by Return on Assets (ROA). The result of the study shows that the companies are not identified as administering earnings management one-year prior to the IPO. This study also fails to prove that earnings management before the IPO influences the financial performance one and two years after the IPO.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/372/051708846 |
| Uncontrolled Keywords: | Manajemen Laba, IPO, Kinerja Keuangan. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 19 Sep 2017 01:22 |
| Last Modified: | 26 Apr 2022 01:38 |
| URI: | http://repository.ub.ac.id/id/eprint/2670 |
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