INDIKASI MANAJEMEN LABA OLEH PERUSAHAAN DALAM INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK JAKARTA

Trianto Putro Caksono

Abstract


This research including to the event study research. Event study is the research that learn about the reaction of the market about an event that the result publish as a bulletin. Event study also can be use to test the information content of a bulletin. The event that tested in this research is IPO that did by the company in Jakarta Stock Exchange.
The aim of this research is to find out the indication of earning management that did by the company during two years and one year before IPO and one year after IPO.
The result of the analysis shows that during two year and one year before IPO the company did the earning management by degrade the gain that reported. And in one year after IPO shows that the company did earning management by mark up the gain that reported.

 

Keyword : Manajemen Laba, Penawaran saham perdana

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/237/jiptummpp-gdl-s1-2008-triantoput-11814-Pendahul-..pdf

Keywords


Manajemen Laba; Penawaran saham perdana