PENGARUH MANAJEMEN LABA SEBELUM IPO TERHADAP RETURN SAHAM DENGAN KECERDASAN INVESTOR SEBAGAI VARIABEL MODERASI
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Institusion

Universitas Katolik Musi Charitas

Author

Noviani, Stella

Subject

H Social Sciences (General) 

Datestamp

2022-05-10 06:18:29 

Abstract :
This study aims to determine whether the investor sophistication may affect the relationship between earnings management prior to the IPO and stock returns. The population of this study are all companies listed on the Indonesia Stock Exchange hold an IPO in 2008-2013. Samples determined by using purposive sampling method. The samples obtained were as much 23 companies. Testing the hypothesis using regression analysis method of moderation with the help of SPSS Ver. 21. The test results showed that the first hypothesis (H1) the earnings management before IPO is negatively correlated with stock returns, rejected. The second hypothesis (H2) the earnings management before IPO is negatively correlated with stock returns by investors sophistication on moderating variable, rejected. Keywords: IPO, earnings management, stock return, and investor sophistication. 

File :
EA-2016-121201-Cover.pdf
EA-2016-121201-Abstract.pdf
EA-2016-121201-Complete.pdf
EA-2016-121201-Summary.pdf
EA-2016-121201-Tabelofcontent.pdf
EA-2016-121201-Chapter1.pdf
EA-2016-121201-Chapter2.pdf
EA-2016-121201-Chapter3.pdf
EA-2016-121201-Chapter4.pdf
EA-2016-121201-Conclusion.pdf
EA-2016-121201-Reference.pdf
EA-2016-121201-Attachment.pdf