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

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.