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SEASONED EQUITY OFFERINGS: ANTARA AGENCY THEORY, WINDOWS OF OPPORTUNITY, DAN PENURUNAN KINERJA

Jurnal Simpsium Nasional Akuntansi VI (SNA 6) - Surabaya

SEASONED EQUITY OFFERINGS: ANTARA AGENCY THEORY, WINDOWS OF OPPORTUNITY, DAN PENURUNAN KINERJA H. SRI SULISTYANTO Fakultas Ekonomi Unika Soegijapranata Semarang HARIS WIBISONO Fakultas Ekonomi Universitas Mandala Madiun [Jurnal Akuntansi SNA 6] ABSTRACT Performance declining after seasoned  equity offerings can be explained by agency theory and windows of opportunity concepts. Those concepts show the management oportunistic … Baca Selengkapnya

KUALITAS AUDIT DAN MANAJEMEN LABA PADA INITIAL PUBLIC OFFERINGS DI INDONESIA

JUDUL JURNAL (SNA 14) : KUALITAS AUDIT DAN MANAJEMEN LABA PADA INITIAL PUBLIC OFFERINGS DI INDONESIA Penulis Jurnal : Ari Sita Nastiti Tatang Ary Gumanti Pendahuluan Penetapan harga penawaran (offering price) saham suatu perusahaan yang untuk pertama kalinya go public atau penawaran saham perdana (Initial Public Offerings = IPO) merupakan hal yang tidak mudah dilakukan. … Baca Selengkapnya

MANAJEMEN LABA DAN TUNNELING MELALUI TRANSAKSI PIHAK ISTIMEWA DI SEKITAR PENAWARAN SAHAM PERDANA

JUDUL JURNAL (SNA 14) : MANAJEMEN LABA DAN TUNNELING MELALUI TRANSAKSI PIHAK ISTIMEWA DI SEKITAR PENAWARAN SAHAM PERDANA Penulis Jurnal : Aaron Guing dan Aria Farahmita (Universitas Indonesia) Pendahuluan Perkembangan pasar modal Indonesia yang pesat menyebabkan munculnya banyak investor maupun perusahaan publik baru. Dalam proses Initial Public Offering (IPO) atau penawaran saham perdana disyaratkan penerbitan … Baca Selengkapnya

Apakah Kinerja Jangka Panjang Penawaran Umum Perdana di Indonesia underperformed

[wpfilebase tag=file id=23] Apakah Kinerja Jangka Panjang Penawaran Umum Perdana di Indonesia underperformed? Jurnal Akuntansi (SNA – 13) Suherman Dosen Fakultas Ekonomi Universitas Negeri Jakarta Email: suherman@feunj.ac.id Abstract Previous research found that long-run share price performance of Indonesian initial public offerings (IPOs) underperformed. My research gives new evidence that the long run performance depends on … Baca Selengkapnya

Value Relevance Of Accounting Information And The Pricing Of Indonesian Initial Public Offerings

Value Relevance Of Accounting Information And The Pricing Of Indonesian Initial Public Offerings By Drs Tatang Ary Gumanti,M.Bus.Acc.,Phd Abstract   The purpose of this study is to examine the relation between accounting measures of total firm risk and the value of firms making initial public offerings (IPOs). The existing explanations of the pricing of IPOs … Baca Selengkapnya

Praktik Manajemen Laba Terkait Peringkat Emisi Obligasi

Jurnal Simposium Nasional Akuntansi XIII (SNA 13) Praktik Manajemen Laba Terkait Peringkat Emisi Obligasi Syarifah Ratih Kartika Sari* Mahasiswa Magister Akuntansi Universitas Sebelas Maret Bandi Fakultas Ekonomi Universitas Sebelas Maret ABSTRACT This study aims to give empirical evidence about earning management practice related to bond issue. The data of the study consist of 68 corporate … Baca Selengkapnya

The long-run performance of initial public offerings: comparison between shari’ah and non shari’ah-based firms

The long-run performance of initial public offerings: comparison between shari’ah and non shari’ah-based firms Abstract This paper empirically investigates the difference of the performance between shariah-based and non shariah-based firms that listed on the Jakarta Stock Exchange (JSX) during the period July 2001 to December 2005. The results show that, when using equally-weighted cumulative abnormal … Baca Selengkapnya

Earnings And Cash Flow Performances Surrounding IPO

Earnings And Cash Flow Performances Surrounding Ipo Abstract Initial public offerings (IPOs) offer a fruitful area to be explored given the existence of asymmetric information among various parties interested in the IPO. This study attempts to examine whether there is significant increase in earnings level prior to the offering to be interpreted as the existence … Baca Selengkapnya

Association of Earnings Management before IPO and Stock’s Returns with Investors Sophistication as Moderating Variable

Hubungan Manajemen Laba Sebelum IPO dan Return Saham dengan Kecerdasan Investor sebagai Variabel Pemoderasi Association of Earnings Management before IPO and Stock’s Returns with Investors Sophistication as Moderating Variable Joni dan Jogiyanto H. M. Abstract The major purpose of this study is to investigate association between earnings management before Initial Public Offerings (IPO) and stock’s … Baca Selengkapnya

PENDETEKSIAN EARNINGS MANAGEMENT, UNDERPRICING DAN PENGUKURAN KINERJA PERUSAHAAN YANG MELAKUKAN KEBIJAKAN INITIAL PUBLIC OFFERING (IPO)

PENDETEKSIAN EARNINGS MANAGEMENT, UNDERPRICING DAN PENGUKURAN KINERJA PERUSAHAAN YANG MELAKUKAN KEBIJAKAN INITIAL PUBLIC OFFERING (IPO) DI INDONESIA AMINUL AMIN STIE Malangkucecwara, Malang ABSTRACT Earnings Management, underpricing and performance of company joining policy of IPO draw to be studied. Differ from research Husnan ( 1996) to research phenomenon of underpricing of moment IPO, Nasirwan ( 2002) … Baca Selengkapnya

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