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Itjang D.Gunawan
Doctoral Student at Trisakti University, Jakarta, Indonesia and Lecturer at Jakarta
Humanities Economics, Econometrics & Finance Environmental Science

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Evaluasi Perataan Laba pada Kinerja Badan Usaha Milik Negara Sebelum dan Setelah Menjadi Perusahaan Terbuka di Indonesia Bambang Prayogo; Itjang D.Gunawan
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 1 (2018): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v2i1.14

Abstract

This study was investigated by using multiple regression analysis method. The sample of this research is purposive sampling with total 6 years observation. The result of the research shows that SOEs conduct earnings management policy in two years before IPO and two years after IPO by income increasing. In order to get generalized results future research can use all listed state-owned enterprises until 2016, which is 20 companies with five years-period before and after going public.
Co-Authors Bambang Prayogo