Indikasi Manajemen Laba Pada Penawaran Saham Perdana Bank-Bank Di Bursa Efek Indonesia Melalui Discretionary Accrual For Loan Losses (Studi Empiris Sembilan Bank)

Rachmawati, Rizva (2009) Indikasi Manajemen Laba Pada Penawaran Saham Perdana Bank-Bank Di Bursa Efek Indonesia Melalui Discretionary Accrual For Loan Losses (Studi Empiris Sembilan Bank). S1 thesis, STIE Indonesia Banking School.

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Abstract

Stock Exchange is the place where company can get the financing by issued stock and debt. The company that need money in large amount or want to expand their company can do Initial Public Offering (IPO) in stock exchange. In order to make the investors interested with company's offering their increasing their net income by using discretionary accrual account especially from allowance for loan and losses. So that, they can get money in large amount to fulfill their needed. This Paper examines whether issuers of Initial Public Offerings from banking industry select accounting methods by making income increasing discretionary accruals in the2 years periods prior and 2 years periods after offering. Test were conducted on 30 banks which listing in Indonesia Stock Exchange. The methods used to examine earnings management follows on the develop by Beaver and Engel (1996) and Friedlan (1994) . The method used the discretionary accrual for loan losses to detect earning management. If discretionary allowance is positive, it is indicated do earning management. The result show that banks in Indonesia Stock Exchange do earning management one year before Initial Public Offerings. Some bank do earning management after Initial Public Offering and another banks do earning management both prior and after Initial Public Offering.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 12 Nov 2020 06:40
Last Modified: 12 Nov 2020 06:40
URI: http://repository.ibs.ac.id/id/eprint/1713

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