Record Details

Analisis Manajemen Laba dan Kinerja Operasi Terhadap Profitabilitas pada Perusahaan Go Public yang Melakukan Initial Public Offering (IPO)

Business and Finance Journal

View Archive Info
 
 
Field Value
 
Title Analisis Manajemen Laba dan Kinerja Operasi Terhadap Profitabilitas pada Perusahaan Go Public yang Melakukan Initial Public Offering (IPO)
 
Creator Sulistiani, Dwi
Oktora Maha, Finta Widya
 
Subject Earnings Management
Current Ratio
Total Asset Turnover
Return on Assets
Initial Public Offering
 
Description This study aimed to determine whether the publicly traded company initial public offering (IPO) using the earnings management policies, as well as to see the effect of earnings management and operating performance on profitability in the company went public policy that performs an (IPO) in 2008. The results showed that the test is based on one- sample t test proved that the company indicated use of earnings management around IPOs. While based on paired samples t - test , and Wilcoxon signed rank the result that there are differences in operating performance and profitability of the company went public between before and after the policy does IPO. It results that the most influential variable is the current ratio dan 62% of the level of profitability of companies doing an IPO is influenced by variables of earnings management and operating performance. Through the F test can be seen that all the independent variables simultaneously affect the dependent variable. Hypothesis testing using T test showed that of the three independent variables found to significantly affect the dependent variable.
 
Publisher UNUSA Press
 
Date 2017-11-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal2.unusa.ac.id/index.php/BFJ/article/view/459
10.33086/bfj.v1i1.459
 
Source Business and Finance Journal; Vol. 1 No. 1 (2016): March
Jurnal Bisnis dan Keuangan; Vol 1 No 1 (2016): March
2477-393X
2527-4872
10.33086/bfj.v1i1
 
Language eng
 
Relation https://journal2.unusa.ac.id/index.php/BFJ/article/view/459/410
 
Rights Copyright (c) 2017 Dwi Sulistiani, Finta Widya Oktora Maha
https://creativecommons.org/licenses/by-sa/4.0