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UI - Tesis Membership :: Kembali

Pengaruh manajemen laba dan kepemilikan keluarga terhadap upcoming years return perusahaan IPO & SEO dan peran moderasi dari efektivitas monitoring dalam tata kelola = The effect of earnings management and family ownership toward upcoming years return in IPO and SEO firm and the moderation of the effectiveness monitoring in good corporate governance

Winanto; Ratna Wardhani, supervisor; Rangga Handika, supervisor; Chaerul D. Djakman, examiner; Fitriany, examiner (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014)

 Abstrak

[ABSTRAK
Penelitian ini bertujuan untuk menguji perbedaan tingkat manajemen laba
sebelum dan setelah IPO dan SEO, pengaruh manajemen laba pada tahun IPO dan
SEO terhadap upcoming years return, pengaruh kepemilikan keluarga terhadap
manajemen laba. Penelitian ini juga melihat peran moderasi dari efektivitas
monitoring dalam tata kelola dalam hubungan manajemen laba serta kepemilikan
keluarga terhadap upcoming years return pada perusahaan IPO dan SEO. Metode
yang digunakan dalam menguji penelitian ini adalah uji beda menggunakan
paired t-test dan regresi cross-sectional. Sampel penelitian ini merupakan
perusahan industri non keuangan, real estate, property, dan hotel dari tahun 2005
sampai 2012 dengan jumlah 96 untuk perusahaan IPO dan 64 untuk perusahaan
SEO. Hasil dalam penelitian ini menunjukkan bahwa perusahaan IPO dan SEO
berperilaku oportunistik dalam manajemen laba akrual. Perusahaan IPO dan SEO
diindikasikan melakukan shifting dari manajemen laba akrual menjadi riil setelah
SEO. Hasil penelitian membuktikkan bahwa manajemen laba berpengaruh negatif
terhadap upcoming years return, hasil berbeda dari perusahaan SEO yang tidak
berpengaruh. Selain itu hasil penelitian menemukan bahwa kepemilikan keluarga
memilih manajemen laba riil dan akrual pada perusahaan IPO dan manajemen
laba riil pada perusahaan SEO. Hasil penelitian tidak berhasil menemukan
pengaruh kepemilikan keluarga terhadap upcoming years return. Pada perusahaan
IPO peran dewan komisaris berhasil memperlemah hubungan manajemen laba riil
terhadap upcoming years return. SEO yang membuktikkan peran moderasi
efektivitas komite audit dalam memperlemah hubungan manajemen laba riil
terhadap upcoming years return dan efektivitas monitoring berhasil memperkuat
hubungan kepemilikan keluarga terhadap upcoming years return.

ABSTRACT
This study examines differences in the level of earnings management before and
after the IPO and SEO, the effect of earnings management in the IPO and SEO to
upcoming years return, the influence of family ownership on earnings
management. The study also looked at the role of moderation in monitoring the
effectiveness of governance in relation to earnings management and family
ownership on upcoming years return on the company's IPO and the SEO. The
method used in this research is to test different test using paired t-test and crosssectional
regression. The study sample was non financial industry, real estate,
hotels and property firm from 2005 until 2012, there were 96 and 64 for the
company's IPO and SEO firms. The results of this study indicate that the
company's IPO and SEO behave opportunistic accruals in earnings management.
IPO and SEO Company indicated undertake shifting of accruals into real earnings
management after the SEO. The results of the study prove that earnings
management negatively affect the upcoming years return, the result is different
from SEO companies that had no effect. In addition, the results of the study found
that family ownership chose real earnings management and accruals on the
company's IPO and real earnings management at SEO company. The results of the
study failed to find the effect of family ownership on the upcoming years return.
At the company's successful IPO weaken the role of the board of commissioners
of real earnings management relations upcoming years to return. SEO that prove
the effectiveness of the audit committee's role in moderating the relationship
weakens real earnings management to return upcoming years and successfully
monitoring the effectiveness of strengthening ties to the upcoming years of family
ownership return.;This study examines differences in the level of earnings management before and
after the IPO and SEO, the effect of earnings management in the IPO and SEO to
upcoming years return, the influence of family ownership on earnings
management. The study also looked at the role of moderation in monitoring the
effectiveness of governance in relation to earnings management and family
ownership on upcoming years return on the company's IPO and the SEO. The
method used in this research is to test different test using paired t-test and crosssectional
regression. The study sample was non financial industry, real estate,
hotels and property firm from 2005 until 2012, there were 96 and 64 for the
company's IPO and SEO firms. The results of this study indicate that the
company's IPO and SEO behave opportunistic accruals in earnings management.
IPO and SEO Company indicated undertake shifting of accruals into real earnings
management after the SEO. The results of the study prove that earnings
management negatively affect the upcoming years return, the result is different
from SEO companies that had no effect. In addition, the results of the study found
that family ownership chose real earnings management and accruals on the
company's IPO and real earnings management at SEO company. The results of the
study failed to find the effect of family ownership on the upcoming years return.
At the company's successful IPO weaken the role of the board of commissioners
of real earnings management relations upcoming years to return. SEO that prove
the effectiveness of the audit committee's role in moderating the relationship
weakens real earnings management to return upcoming years and successfully
monitoring the effectiveness of strengthening ties to the upcoming years of family
ownership return.;This study examines differences in the level of earnings management before and
after the IPO and SEO, the effect of earnings management in the IPO and SEO to
upcoming years return, the influence of family ownership on earnings
management. The study also looked at the role of moderation in monitoring the
effectiveness of governance in relation to earnings management and family
ownership on upcoming years return on the company's IPO and the SEO. The
method used in this research is to test different test using paired t-test and crosssectional
regression. The study sample was non financial industry, real estate,
hotels and property firm from 2005 until 2012, there were 96 and 64 for the
company's IPO and SEO firms. The results of this study indicate that the
company's IPO and SEO behave opportunistic accruals in earnings management.
IPO and SEO Company indicated undertake shifting of accruals into real earnings
management after the SEO. The results of the study prove that earnings
management negatively affect the upcoming years return, the result is different
from SEO companies that had no effect. In addition, the results of the study found
that family ownership chose real earnings management and accruals on the
company's IPO and real earnings management at SEO company. The results of the
study failed to find the effect of family ownership on the upcoming years return.
At the company's successful IPO weaken the role of the board of commissioners
of real earnings management relations upcoming years to return. SEO that prove
the effectiveness of the audit committee's role in moderating the relationship
weakens real earnings management to return upcoming years and successfully
monitoring the effectiveness of strengthening ties to the upcoming years of family
ownership return., This study examines differences in the level of earnings management before and
after the IPO and SEO, the effect of earnings management in the IPO and SEO to
upcoming years return, the influence of family ownership on earnings
management. The study also looked at the role of moderation in monitoring the
effectiveness of governance in relation to earnings management and family
ownership on upcoming years return on the company's IPO and the SEO. The
method used in this research is to test different test using paired t-test and crosssectional
regression. The study sample was non financial industry, real estate,
hotels and property firm from 2005 until 2012, there were 96 and 64 for the
company's IPO and SEO firms. The results of this study indicate that the
company's IPO and SEO behave opportunistic accruals in earnings management.
IPO and SEO Company indicated undertake shifting of accruals into real earnings
management after the SEO. The results of the study prove that earnings
management negatively affect the upcoming years return, the result is different
from SEO companies that had no effect. In addition, the results of the study found
that family ownership chose real earnings management and accruals on the
company's IPO and real earnings management at SEO company. The results of the
study failed to find the effect of family ownership on the upcoming years return.
At the company's successful IPO weaken the role of the board of commissioners
of real earnings management relations upcoming years to return. SEO that prove
the effectiveness of the audit committee's role in moderating the relationship
weakens real earnings management to return upcoming years and successfully
monitoring the effectiveness of strengthening ties to the upcoming years of family
ownership return.]

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 Metadata

No. Panggil : T42604
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
Program Studi :
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xvi, 135 pages : illustration ; 28 cm + appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, lantai 3
  • Ketersediaan
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No. Panggil No. Barkod Ketersediaan
T42604 15-17-660839102 TERSEDIA
Ulasan:
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