ANALISIS MANAJEMEN LABA KAITANNYA DENGAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH IPO PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Dyah Ayu Retno Inten, SE., M.Si.

Abstract


The purpose of this research is to examine earnings management surrounding IPO, firm value and the association of earnings management surrounding IPO with firm value. The objective of this study is to obtain empirical evidence about manufacturing companies listed in Indonesia Stock Exchange performing earning management during IPO that in the year of IPO , in the fist year IPO taking place.
The study also found the association between earning management surrounding IPO and firm value. The research variables examined in this study are earning management indicated by Discretionary Accrual (DA) and firm value by Tobin (Q).

Keywords


earning management; IPO; Firm value; Manajemen Laba; Nilai Perusahaan; Perusahaan Manufaktur; BEI; Initial Public Offering

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DOI: http://dx.doi.org/10.35137/jabk.v4i2.125

Copyright (c) 2017 Dyah Ayu Retno Inten, SE., M.Si.



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