Indonesian Journal of Accounting and Governance
Vol. 2 No. 1 (2018): JUNE

Evaluasi Perataan Laba pada Kinerja Badan Usaha Milik Negara Sebelum dan Setelah Menjadi Perusahaan Terbuka di Indonesia

Prayogo, Bambang (Unknown)
Gunawan, Itjang D. (Unknown)

Article Info

Publish Date
26 Jun 2018

Abstract

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

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Journal Info
Indonesian Journal of Accounting and Governance
Website

Abbrev

ijag

Publisher

Universitas Agung Podomoro

Subject

Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The Indonesian Journal of Accounting and Governance (IJAG) is a peer-reviewed academic journal aiming for advancing knowledge and fostering innovation in finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation. It provides a platform for researchers, ...