Manajemen Pelaporan Pendapatan dan Pemilihan Metode Akuntansi pada Penawaran Saham Perdana di Bursa Efek Jakarta

dc.contributor.author	Handriyono
dc.date.accessioned	2015-10-30T08:51:31Z
dc.date.available	2015-10-30T08:51:31Z
dc.date.issued	2015-10-30
dc.identifier.issn	1412-5366
dc.identifier.uri	http://repository.unej.ac.id/handle/123456789/64272
dc.description	Jurnal Ekonomi Akuntansi dan Manajemen Volume II No.3 Desember 2003	en_US
dc.description.abstract	There are many factors affecting the desire of owners of the company to manage the accounting information exspecially in initial Public Offerings (IPO) Empirical evidence has indicated that there are at least five factors to be related with earning management, namely company size, growth of total assets, financial leverage, the proportion of retained ownership, and the underwriter prestige. This study uses 14 companies as the sample in the manufacturing industry that went public during 1998 to 2001 at Jakarta Stock Exchange. The result of the analysis using total accruals approach indicates that there is no evidence of earning management.	en_US
dc.subject	earning management	en_US
dc.subject	initial public offerings	en_US
dc.subject	acrruals	en_US
dc.subject	total assets	en_US
dc.title	Manajemen Pelaporan Pendapatan dan Pemilihan Metode Akuntansi pada Penawaran Saham Perdana di Bursa Efek Jakarta	en_US
dc.type	Article	en_US