ANALISIS PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN IPO DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan IPO Tahun 2013 dan 2014 yang Tercatat di Bursa Efek Indonesia)
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Institusion

Universitas Katolik Musi Charitas

Author

Natalia, Christine

Subject

H Social Sciences (General) 

Datestamp

2022-05-10 02:58:14 

Abstract :
This study aims to determine whether the managerial ownership moderating influence on the financial performance of earnings management companies that conducting IPO. The population in this study is a company conducting an IPO (Initial Public Offerings) in 2013 and 2014 and has been listed on the Indonesia Stock Exchange. Samples were determined using purposive sampling method. Samples obtained are as many as 18 companies, but there was an outlier sample data so that the study amounted to 16 companies. Hypothesis testing is done using methods Moderated Regresion Analysis (MRA) with SPSS 20. The results show that the hypothesis that the managerial ownership moderating influence earnings management on the financial performance of companies IPO, were rejected. Keywords: managerial ownership, earnings management, corporate financial performance, Initial Public Offerings (IPO), Moderated Regresion Analysis (MRA). 

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EA-2016-121501-Cover.pdf
EA-2016-121501-Abstract.pdf
EA-2016-121501-Complete.pdf
EA-2016-121501-Summary.pdf
EA-2016-121501-Tabelofcontent.pdf
EA-2016-121501-Chapter1.pdf
EA-2016-121501-Chapter2.pdf
EA-2016-121501-Chapter3.pdf
EA-2016-121501-Chapter4.pdf
EA-2016-121501-Conclusion.pdf
EA-2016-121501-Reference.pdf
EA-2016-121501-Attachment.pdf