Faktor-Faktor yang Berpengaruh terhadap Earnings Management pada Initial Public Offerings di Bursa Efek Jakarta (1999-2003)

Abstract

This research is intended to determine the influence of factor of financial leverage, assets growth, auditor reputation, share ownership (presents of share of the seizer company) to earnings management. This reserch is conducted at the company which go public of period before and after. Data used in this research is data secondary from Jakarta stock Exchange (JSX). Data utilized by year of 1999 up to 2003 related to prospectus and financial statement, Indonesia Capital Market Directory and interconnected literature. Company analyzed in this research is company conducting Initial Public Offerings at period of 1999 up to 2003, with the technique of determination sample by using method of purposive sampling, that is sample taken by pursuant to certain criterion.