Muhiba, Meim Listia Rafiqa and Adi , Wahyu and Sohidin, (2013) MANAJEMEN LABA DAN EVALUASI KINERJA KEUANGAN PERUSAHAAN DI SEKITAR IPO. Jurnal Pendidikan Ekonomi (JUPE) UNS, 1 (2). pp. 1-10.

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    This research aims to empirically study the existence of earning management and to check if there is a difference in the financial performance of the company before and after the IPO. This research is done at the year before the company does the IPO, one year after, and two years after it. The test of the indicated hypothesis that there is a earning management is done by using the difference test between the ‘proxy’ value of the earning management. The test of the financial performance evaluating of the company is done by using Wilcoxon’s Signed Ranks Test to see the performance differences partially and Manova’s Test to see it simultaneously. The result of the research shows that there is no indication of the earning management in the company that is listed in BEI, in a period of 2007-2010 IPO. While the financial performance evaluating showed different results partially and simultaneously. Keywords : Earning management, Financial performance evaluation, IPO.

    Item Type: Article
    Subjects: H Social Sciences > HB Economic Theory
    L Education > L Education (General)
    Divisions: Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Ekonomi
    Depositing User: Users 837 not found.
    Date Deposited: 10 Jul 2013 06:06
    Last Modified: 10 Jul 2013 06:06

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