Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Akuntansi Bisnis

Earning Management, Underpricing dan Pengukuran Kinerja Perusahaan yang Melakukan Kebijakan Initial Public Offering (IPO) di Indonesia Bagyo, Yupono
Akutansi Bisnis & Manajemen ( ABM ) Vol 14 No 3 (2007): Desember
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Earning Management, underpricing and performance of company joining policy of IPO draw to be studied. Differ from research Husman (1996) to research phenomenon of underpricing of moment IPO, Nasirwan (2002) testing performance of pasca IPO, and Candy (2002) testing performance operate for and the finance performance, this research extend examination to phenomenon of earnings management, underpricing and company performance (finance, market) together. As much 31 company conducting IPO in Jakarta Stock Exchange in research of during period 1990 up to 2001, with unit analysis of during 6 years consisted of 3 years before IPO and 3 years after IPO, so that there is 186 unit analysis. Result of examination indicate that mean discretionary accrual is positive, what indication that company executing IPO of indication do policy of earnings management three years before IPO and three years after IPO by playing component accruals. But discretionary accrual before IPO and after IPO not differ, this matter indicate that company still continue policy of earnings management at least until three year after IPO. Furthermore examination to underpricing using initial return (Rt), proving that company executing IPO experience of underpricing on first when share traded in market sekunder. Mean of Initial return on first of trading in capital market is positive, even happened positive return until the third month a period of trading, after that happened degradation of return by the end of the year (December). Although there no difference which significant of performance of finance before and after IPO, result of examination prove that company executing IPO experience of degradation of performance of finance, whereas performance of market show there is difference of return [of] before IPO by return [is] first day [of] trading [in] Stock Exchange Market, and there is downhill tendency after IPO especially by the end of the year. If connected third the above phenomenon, in general the researcher cannot prove relation between policy earnings management, phenomenon underpricing, and the company market performance and finance performance conducting IPO.
Budaya Organisasi “Akhlak” dan Lingkungan Kerja Mampu Meningkatkan Kepuasan Kerja dan Kinerja ("Akhlak" Organizational Culture and Work Environment Increase Job Satisfaction and Performance) Ratnasari, Siwi Dyah; Bunyamin, Bunyamin; Bagyo, Yupono; Mauludin, Hanif; Liana, Yuyuk; Taufan, Syafriandani Irgayansah
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i1.1389

Abstract

Budaya organisasi adalah persepsi bersama yang dimiliki oleh semua anggota organisasi. Budaya Organisasi dalam penelitian ini diadopsi dari nilai-nilai yang dikembangkan oleh BUMN yang dikenal dengan "Akhlak". Tujuan penelitian adalah untuk menganalisis pengaruh budaya organisasi "Akhlak" dan lingkungan kerja terhadap kepuasan kerja dan kinerja karyawan. Populasi penelitian ini adalah karyawan PT PLN (Persero) UP3 Malang. Teknik pengambilan sampel dengan metode sampel jenuh. Teknik pengumpulan data menggunakan angket. Analisis data penelitian menggunakan aplikasi PLS 3.2 cerdas. Hasil penelitian menunjukkan bahwa Budaya Organisasi " Akhlak " mampu meningkatkan kinerja karyawan. Budaya organisasi juga dapat meningkatkan kepuasan kerja. Hasil lain menunjukkan bahwa lingkungan kerja dan kepuasan kerja tidak mampu meningkatkan kinerja karyawan, tetapi memediasi pengaruh budaya organisasi terhadap kinerja. Keaslian penelitian: penelitian ini menyoroti budaya organisasi yang dimiliki BUMN di Indonesia, yaitu "AKHLAK"