HUBUNGAN MANAJEMEN LABA PADA SAAT INITIAL PUBLIC OFFERING (IPO) DENGAN KINERJA SAHAM PERUSAHAAN SETELAH IPO

Main Author: Wahyuni, Endang Dwi; Fakultas Ekonomi & Bisnis Universitas Muhammadiyah Malang
Format: Article info eJournal
Bahasa: eng
Terbitan: Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang
Subjects:
Online Access: http://ejournal.umm.ac.id/index.php/jeb/article/view/jekobisnis.v6i2.3257
ctrlnum article-3257
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">HUBUNGAN MANAJEMEN LABA PADA SAAT INITIAL PUBLIC OFFERING (IPO) DENGAN KINERJA SAHAM PERUSAHAAN SETELAH IPO</title><creator>Wahyuni, Endang Dwi; Fakultas Ekonomi &amp; Bisnis Universitas Muhammadiyah Malang</creator><subject lang="en-US">Earning Management, IPO (Initial Public Offering), Stocks Performance</subject><description lang="en-US">This study was conducted to describe the earnings management practices&#xA0;of the company that did an IPO (Initial Public Offering) in Indonesia, and&#xA0;correlate earning management practices that did an IPO and stock&#xA0;performance after IPO. This study uses secondary data of financial&#xA0;statements that did an IPO, and stock price after IPO. Based on the criteria&#xA0;specified there are 54 companies that meet the criteria. Methods of data&#xA0;analysis using descriptive statistical analysis and correlation test to find the&#xA0;relationship earnings management practices prior to IPO stock performance&#xA0;after IPO. Results showed that 54 firms that did an IPO in 2010-2013, all of them have management practices. 72% decrease in profits and&#xA0;28% of companies with profit increase. Based on the correlation test, the&#xA0;practice of earnings management before IPO negatively correlated to&#xA0;stocks performance after IPO.</description><publisher lang="en-US">Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang</publisher><contributor lang="en-US"/><date>2015-07-21</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Other:</type><identifier>http://ejournal.umm.ac.id/index.php/jeb/article/view/jekobisnis.v6i2.3257</identifier><identifier>10.22219/jekobisnis.v6i2.3257</identifier><source lang="en-US">Jurnal Ekonomika Bisnis; Vol 6, No 2 (2015); 139-148</source><source>2442-8604</source><source>2088-6845</source><source>10.22219/jekobisnis.v6i2</source><language>eng</language><rights lang="en-US">Copyright (c) 2016 Jurnal Ekonomika Bisnis</rights><rights lang="en-US">http://creativecommons.org/licenses/by/4.0</rights><recordID>article-3257</recordID></dc>
language eng
format Journal:Article
Journal
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Journal:eJournal
author Wahyuni, Endang Dwi; Fakultas Ekonomi & Bisnis Universitas Muhammadiyah Malang
title HUBUNGAN MANAJEMEN LABA PADA SAAT INITIAL PUBLIC OFFERING (IPO) DENGAN KINERJA SAHAM PERUSAHAAN SETELAH IPO
publisher Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang
topic Earning Management, IPO (Initial Public Offering), Stocks Performance
url http://ejournal.umm.ac.id/index.php/jeb/article/view/jekobisnis.v6i2.3257
contents This study was conducted to describe the earnings management practices of the company that did an IPO (Initial Public Offering) in Indonesia, and correlate earning management practices that did an IPO and stock performance after IPO. This study uses secondary data of financial statements that did an IPO, and stock price after IPO. Based on the criteria specified there are 54 companies that meet the criteria. Methods of data analysis using descriptive statistical analysis and correlation test to find the relationship earnings management practices prior to IPO stock performance after IPO. Results showed that 54 firms that did an IPO in 2010-2013, all of them have management practices. 72% decrease in profits and 28% of companies with profit increase. Based on the correlation test, the practice of earnings management before IPO negatively correlated to stocks performance after IPO
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