PENGARUH MANAJEMEN LABA SEBELUM DAN SETELAH INITIAL PUBLIC OFFERING TERHADAP KINERJA KEUANGAN PERUSAHAAN Pada Perusahaan di Bursa Efek Indonesia Tahun2014 - 2017

Dahlia, Dahlia (2020) PENGARUH MANAJEMEN LABA SEBELUM DAN SETELAH INITIAL PUBLIC OFFERING TERHADAP KINERJA KEUANGAN PERUSAHAAN Pada Perusahaan di Bursa Efek Indonesia Tahun2014 - 2017. skripsi thesis, Universitas Batanghari.

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Abstract

The company’s makes an initial public offering as an alternative to get additional funds. The manager of the company’s has further information and the first party to get information about the company’s compared to investors so that information imbalance can occur that gives management to manage incomes to accomplish various performance goals. This research aimed to find out how the influence of earnings management before and after the IPO on the company’s financial performance simultaneously and partially and knowing whether there is a significant difference between earnings management before and after the IPO. Earnings management in this research using discretionary accruals got from the changed Jones design. Economic performance from changes in return on assets (ROA). Hypothesis examination in this research is done by numerous linear regression analysis techniques. The research was conducted at the Indonesia Stock Exchange with the object of companies research that conducted IPO in 2014-2017 the amount of ninety two companies. And the sample was collected using the purposive method so that the companies of the research were the criteria of twenty five companies. The results of the research earning management before the IPO had negative effect but not significant on the Company’s financial performance, but for earnings management after the IPO, had negative and significant effect on the company’s financial performance. And if tested simultaneously earnings management before and after the IPO significantly effect on company’s financial performance. And there can be no significant difference between earnings management before and after an IPO which means both before and after an IPO the company still to do earnings management. The existence of earnings management before and after the IPO, the company's financial performance cannot be described in real conditon. The company with the aim of doing earnings management with decreasing profits before the IPO so that after the IPO the company's profit increased but a one year after the IPO impacted of decreasing in the company's financial performance.

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