Detection of the Effect of Earnings Management Before Initial Public Offering on the Company's Financial Performance
Deteksi Pengaruh Earnings Management Sebelum Initial Public Offering (IPO) Terhadap Kinerja Keuangan Perusahaan
DOI:
https://doi.org/10.21070/ups.7999Keywords:
Earning Management, Initial Public Offering, Companies Financial PerformanceAbstract
This study aims to examine whether companies practice earnings management during the two-year period before the IPO and its effect on the company's financial performance using an empirical study with 32 companies listed on the Indonesia Stock Exchange in 2019 to 2021. The purposive sampling method was chosen to determine the sample. The data analysis techniques used in this research include: one sample t test as a significance test for management profits two years before the IPO, Kolmogorov-Smirnov test as a data normality test, paired sample test as a test for differences in average company financial performance, and linear regression. simple as a hypothetical answer. The conclusion of this study is that the sample companies are proven to practice earnings management in the two-year period before the IPO but do not have a significant negative effect on the company's financial performance.
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References
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