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Jurnal keuangan dan Perbankan: Volume 18, Nomor 1, Januari 2014
Journal from JIPTUNMERPP / 2017-07-21 11:06:50
Oleh : Reni Yendrawati ; Sophia Anggrada Paramitha, Diploma 3 of Banking and Finance Merdeka University Malang
Dibuat : 2014-01-01, dengan file

Keyword : Earnings management, IPO, related party transaction

This study was conducted with the background that many companies did earning management through transactions with a related party in Initial Public Offering (IPO). This study aimed to examine the influence of related party transaction about earning management in IPO. The population in this study was companies listed in Indonesia Stock Exchange. The sampling method used for this study was purposive sampling. This study used 38 samples from non-financial firms that conducted IPOÂ’s in the Indonesia Stocked Exchange in 2009-2011. Paired Sample t-test was used to examine the significant earnings management which was represented by ROA. Multiple linier regression used RP Sales, RP Pusrchases, and RP Liabilites to the effect of earnings management. The result of this study showed that there was no a significant change between ROAt=-1 and ROAt=0 IPO period. The related party sales transaction did not have a significant effect of earning management. However, this study indicated that the related party purchases transactionhad a significant negative effect and related party liabilities transaction had a significant positive effect on earnings management.

Deskripsi Alternatif :

This study was conducted with the background that many companies did earning management through transactions with a related party in Initial Public Offering (IPO). This study aimed to examine the influence of related party transaction about earning management in IPO. The population in this study was companies listed in Indonesia Stock Exchange. The sampling method used for this study was purposive sampling. This study used 38 samples from non-financial firms that conducted IPOÂ’s in the Indonesia Stocked Exchange in 2009-2011. Paired Sample t-test was used to examine the significant earnings management which was represented by ROA. Multiple linier regression used RP Sales, RP Pusrchases, and RP Liabilites to the effect of earnings management. The result of this study showed that there was no a significant change between ROAt=-1 and ROAt=0 IPO period. The related party sales transaction did not have a significant effect of earning management. However, this study indicated that the related party purchases transactionhad a significant negative effect and related party liabilities transaction had a significant positive effect on earnings management.

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