Image of Pengaruh Manajemen Laba, Current Ratio, Dan Financial Leverage Terhadap Initial Return (Studi Pada Perusahaan Yang Melakukan Initial Public Offering Di Bursa Efek Indonesia Tahun 2016-2019)
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Pengaruh Manajemen Laba, Current Ratio, Dan Financial Leverage Terhadap Initial Return (Studi Pada Perusahaan Yang Melakukan Initial Public Offering Di Bursa Efek Indonesia Tahun 2016-2019)

ABSTRACT
This study aims to test the effect of earnings management, current ratio and
financial leverage on initial return at the time of the IPO. Earnings management
is measured by distrionary accrual modified Jones, current ratio is measured by
the comparison between current assets and current liabilities, financial leverage
is measured by DER. The population in this study are companies conducting IPO
on the Indonesia Stock Exchange for the period 2016-2019. The sampling
technique used purposive sampling technique an obtained a sample of 153
companies. Analysis of the data used is multiple linier regression. The results of
this study indicate that earnings management has no effect on initial return, while
the current ratio and financial leverage have an effect on initial return.
Keywords: Earnings Management, Current Ratio, Financial Leverage, Initial
Return

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 122 (0048)
02 03. 122 (0048)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 122 (0048)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
ix, 77 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 122 (0048)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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