PERBANDINGAN KINERJA PERUSAHAAN SETELAH IPO ANTARA PERUSAHAAN YANG MELAKUKAN MANAJEMEN LABA DAN YANG TIDAK MELAKUKAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI (Perusahaan Yang Melakukan IPO Pada Tahun 2006-2009)

SULASA, YUNIA RAHMAH and Dewi, Kencana and Ferina, Ika Sasti (2013) PERBANDINGAN KINERJA PERUSAHAAN SETELAH IPO ANTARA PERUSAHAAN YANG MELAKUKAN MANAJEMEN LABA DAN YANG TIDAK MELAKUKAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI (Perusahaan Yang Melakukan IPO Pada Tahun 2006-2009). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01091003038.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (25MB) | Request a copy
Preview	Text RAMA_62201_01091003038_0008075703_0010097803_01_front_ref.pdf Available under License Creative Commons Public Domain Dedication. Download (6MB) | Preview
	Text RAMA_62201_01091003038_0008075703_0010097803_02.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (7MB) | Request a copy
	Text RAMA_62201_01091003038_0008075703_0010097803_03.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01091003038_0008075703_0010097803_04.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy
	Text RAMA_62201_01091003038_0008075703_0010097803_05.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (865kB) | Request a copy
	Text RAMA_62201_01091003038_0008075703_0010097803_06_ref.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01091003038_0008075703_0010097803_07_lamp.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy

Abstract

The aim of this study was to establish whether there was significant difference in the performance of the company after the IPO between the companies which apply earnings management and which did not apply it. The performance of the company in this study was measured based on the profitability by using two ratios, ROA (Return On Asset) and ROE (Return On Equity). This study took a company population of the initial public offering on the Indonesia Stock Exchange in the period 2006-2009. The samples in this study were 50 companies that were determined by using purposive sampling technique. This study was a descriptive comparative study using secondary data. Researcher process data of each company during two years before and during the IPO to establish the application of earnings management and compare the performance of the company over two years after the IPO. The analysis used to test the hypothesis in this study were normality test, levene’s test, and Independent Sample t-test with 5% significant level. Based on the analysis using Independent Sample t-test, it showed that there was no significant difference in the performance of the company’s ROA and ROE after the IPO between the companies which apply earnings management and which did not apply it. It was indicated by the value of ROA -0,126 > -2,011 and the value of ROE -0,317 > -2,011.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Earnings Management, IPO
Subjects:	H Social Sciences > HF Commerce > HF1040-1054 Commodities. Commercial products H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	25 Jan 2021 06:01
Last Modified:	25 Jan 2021 06:01
URI:	http://repository.unsri.ac.id/id/eprint/40954

Actions (login required)

View Item