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All Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Business and Finance Journal
Finta Widya Oktora Maha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Manajemen Laba dan Kinerja Operasi Terhadap Profitabilitas pada Perusahaan Go Public yang Melakukan Initial Public Offering (IPO) Dwi Sulistiani; Finta Widya Oktora Maha
Jurnal Bisnis dan Keuangan Vol 1 No 1 (2016): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v1i1.459

Abstract

This study aimed to determine whether the publicly traded company initial public offering (IPO) using the earnings management policies, as well as to see the effect of earnings management and operating performance on profitability in the company went public policy that performs an (IPO) in 2008. The results showed that the test is based on one- sample t test proved that the company indicated use of earnings management around IPOs. While based on paired samples t - test , and Wilcoxon signed rank the result that there are differences in operating performance and profitability of the company went public between before and after the policy does IPO. It results that the most influential variable is the current ratio dan 62% of the level of profitability of companies doing an IPO is influenced by variables of earnings management and operating performance. Through the F test can be seen that all the independent variables simultaneously affect the dependent variable. Hypothesis testing using T test showed that of the three independent variables found to significantly affect the dependent variable.
Determinan Profitabilitas Perusahaan yang Melakukan Initial Public Offering Dwi Sulistiani; Finta Widya Oktora Maha
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 1 (2018)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (988.474 KB)

Abstract

AbstractThis study aims to examine whether earnings management and operatingperformance affect the profitability in publicly traded companies thatconducted IPO policies in 2008 and whether there were differencesin operating performance and the level of profitability prior and afterInitial Public Offering (IPO). The results indicate that the test, which isbased on one- sample t-test, proved that the company employs earningsmanagement before conducting the IPO. Whereas based on pairedsamples t-test and Wilcoxon signed rank found that there were differencesin operating performance and company profitability between beforeand after IPO that the most influential variable was the current ratioand simultaneously earnings management and operating performanceaffected profitability by 62%. Based on the F test it can be seen thatthe independent variables influence the dependent variable. While thet-test shows that the three independent variables significantly affect thedependent variable.AbstrakPenelitian ini bertujuan untuk menguji pengaruh manajemen laba dan kinerja operasi terhadap profitabilitas pada perusahaan go public yang melakukan kebijakan IPO di tahun 2008 serta apakah terdapat perbedaan kinerja operasi dan tingkat profitabilitas antara sebelum dan sesudah dilakukan Initial Public Offering (IPO). Hasil penelitian adalah perusahaan melakukan manajemen laba sebelum melakukan IPO berdasarkan uji one sample t-test. Berdasarkan paired samples t-test dan Wilcoxon signed rank menemukan perbedaan kinerja operasi dan profitabilitas perusahaan antara sebelum dan sesudah IPO serta variabel yang paling berpengaruh adalah rasio lancar dan secara simultan manajemen laba dan kinerja operasi mempengaruhi profitabilitas sebesar 62%. Berdasarkan uji F variabel independen secara bersama-sama mempengaruhi variabel dependen. Sedangkan uji t menunjukkan bahwa ketiga variabel independen secara signifikan mempengaruhi variabel dependen.
Co-Authors Dwi Sulistiani Dwi Sulistiani