Manajemen Laba (Earning Management) dan Pemilihan Metode Akuntansi pada IPO (Studi pada Bursa Efek Jakarta)

Abstract

There are many factors affecting the desire of owners of the company to manage the accounting information. Empirical evidence has indicated that there are at least live factors to be related with earning management, namely company size, growth of total assets, financial leverage, the proportion of retained ownership, and the underwritte prestige. This study uses 34 companies as the sample in the manufacturing industry that went public during 1995 to june 1997 in Jakarta Stock Exchange.