EARNING MANAGEMENT DALAM PENAWARAN SAHAM PERDANA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
ABSTRACT: This study
detected the differences
of the company
earning before publicly
traded, at the moment of publicly traded, and after
publicly traded in manufacture entities. The
sample was 22
manufacture on Initial
Public Offering from
2005 to 2007
by using financial statement
during five years The data analyzed
by Wilcoxon stage.
The result shown
that there is
the difference before go public and at the moment of
publicly traded. So that presence earning management practice by management
of entities in
order to collect
cash from investor.
At the moment
of go public, there
is no difference,
because the performance
of entities become
better and earning management practice fared well
Keyword: Earning management,
Total Accrual, Discretionary Accrual
Penulis: ANDRI NOVIUS
Kode Jurnal: jpmanajemendd110141
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