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All Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Ilmiah Akuntansi dan Keuangan
Nurrofiah, Nisa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analisis Manajemen Laba dengan Modified Jones Model Dalam Initial Public Offering (IPO) Perusahaan Manufaktur di Bursa Efek Indonesia Nurrofiah, Nisa; Suryanto, Suryanto; Dai, Ratna Meisa
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.5291

Abstract

The purpose of this study is to identify instances of earnings management that manufacturing companies engage in between 2018 and 2020, when they first list their shares on the Indonesia Stock Exchange (IPO). This study employed a quantitative approach using a descriptive research design. The data in the research is secondary data consisting of financial reports for a period of two years before the IPO, at the time of the IPO, and two years after the IPO sourced from the official website of the Indonesia Stock Exchange and the company's website. In this study, 43 manufacturing enterprises that carried out an initial public offering (IPO) between 2018 and 2020 make up the research population. This study selected 41 manufacturing enterprises that satisfied the intended sample requirements by using purposive sampling techniques. The data analysis technique used in this research is the management detection method using the modified jones model and hypothesis testing using the Wilcoxon signed test. This research shows the results that there is a significant difference in the value of discretionary accruals during and after the IPO so that the hypothesis test shows that manufacturing companies that carry out initial public offerings (IPO) in the 2018-2020 period practice earnings management. Sample companies tend to carry out income maximization with the aim of reporting good performance or to cover declining profits. Meanwhile, the income minimization pattern is carried out to avoid or minimize company costs.
Analisis Manajemen Laba dalam Initial Public Offering (IPO) Perusahaan Manufaktur di Bursa Efek Indonesia Nurrofiah, Nisa; Suryanto, Suryanto; Dai, Ratna Meisa
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 2 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/3zbzwe63

Abstract

Tujuan dari penelitian yaitu mendeteksi praktik manajemen laba yang dilakukan perusahaan manufaktur pada saat melakukan initial public offering (IPO) di Bursa Efek Indonesia pada tahun 2018, 2019, dan 2020. Metode yang dipakai dalam penelitian ini berupa penelitian kuantitatif dengan pendekatan deskriptif.  Data dalam penelitian merupakan data sekunder yang terdiri dari laporan keuangan yang bersumber dari laman resmi Bursa Efek Indonesia serta website perusahaan. Populasi pada penelitian ini terdiri dari 43 perusahaan manufaktur yang melakukan initial public offering (IPO) pada tahun 2018, 2019, dan 2020. Penggunaan teknik pengambilan sampel berupa purposive sampling dalam pada penelitian ini menemukan 41 perusahaan manufaktur yang sesuai dengan kriteria sampel. Teknik analisis data yaitu metode pendeteksian manajemen dengan modified jones model serta uji hipotesis dengan wilcoxon signed test. Hasil penelitian ini menunjukkan bahwa perusahaan manufaktur yang melaksanakan initial public offering (IPO) pada periode 2018-2020 melakukan praktik manajemen laba.
Co-Authors Ratna Meisa Dai, Ratna Meisa Suryanto Suryanto