Pengaruh manajemen laba akrual dan manajemen laba riil terhadap kinerja perusahaan pasca SEO : studi empiris pada perusahaan Seasoned Equity Offerings (SEO) tahun 2000-2009 = The effect of accrual earnings management and real earnings management on post SEO company performance : empirical study on seasoned equity offerings (SEO) companies in Indonesia year 2000-2009