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Dr. Masodah one
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Economics, Econometrics & Finance

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Financial Variables Effect on the Initial Return And the company´s Performance 2 Years After IPO Companies Manufacturing in Indonesia Stock Exchange Susilowati, Wahyunita; one, Dr. Masodah
Accounting 2009
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

The development of the company in an effort to anticipate the increasingly sharp competition in an increasingly global marketplace it is today will always be done either by companies large and small companies. The effort is a problem for companies, because it involves the fulfillment of the necessary funds. In the process, if the company becomes greater will increasingly need additional capital. Based on statistical analysis as described above, then the conclusions of this study can provide a sample of 17 manufacturing companies that do an IPO on the Indonesia Stock Exchange during the period 2001 to 2005 are as follows: No financial variables that influence initial returns. There are changes in the company´s performance 2 years after the IPO, namely return on assets and profit margins. Meanwhile Current Debt to asset ratio and the ratio changed in the 2 years after the IPO even though the change is temporary and inconsistent. Keywoeds : Financial Variables, initial Return, the company´s Performance, IPO, Companies Manufacturin
ANALYSIS OF FACTORS AFFECTING PRACTICE INCOME SMOOTHING (INCOME SMOOTHING) ON BANKING INSTITUTIONS LISTED IN STOCK EXCHANGE INDONESIA Wulansari, Desy; one, Dr. Prihantoro; one, Dr. Masodah
Accounting 2009
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

This research was conducted to identify the banking institution who practice income smoothing in the go-public company in Indonesia Stock Exchange. Of the 29 companies that successfully used as a sample of 25 companies without involving the companies that make acquisitions and merger also does not publish financial statements in the period of study. With Eckel index proved to have banking institutions who practice income smoothing, From the results obtained there are 20 companies doing income smoothing and 5 companies that do not practice income smoothing. Identification was also conducted to determine the factors that affect the practice of income smoothing. This is done because the inconsistency of previous studies. Through regression test was found among the three variables (company size, profitability and operating leverage) no significant influence on income smoothing. The inconsistency of research results may occur due to different samples, the period of the study and the number of samples used. Other factors also affect this income smoothing evidenced from the results of R2 (R Square) in the model summary table at 1.5%, which means from three independent variables affect only 1.5% of income smoothing while 98.5% are influenced by variables other. Keywords : income smoothing, banking institutions
Co-Authors Desy Wulansari Dr. Prihantoro one Wahyunita Susilowati