ANUGRAH, SYAM (2014) TINJAUAN KUALITAS LABA BERDASARKAN PENDEKATAN MANAJEMEN LABA RIIL (STUDI PADA BUMN GO PUBLIC TAHUN 2009 – 2013). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
|
Text (Cover)
Hal Cover.pdf Download (284kB) | Preview |
|
|
Text (Abstrak)
Abstraksi.pdf Download (156kB) | Preview |
|
![]() |
Text (Bab 1)
BAB 1.pdf Restricted to Registered users only Download (270kB) |
|
![]() |
Text (Bab 2)
BAB 2.pdf Restricted to Registered users only Download (304kB) |
|
![]() |
Text (Bab 3)
BAB 3.pdf Restricted to Registered users only Download (277kB) |
|
![]() |
Text (Bab 4)
BAB 4.pdf Restricted to Registered users only Download (279kB) |
|
![]() |
Text (Bab 5)
BAB 5.pdf Restricted to Registered users only Download (439kB) |
|
![]() |
Text (Bab 6)
BAB 6.pdf Restricted to Registered users only Download (124kB) |
|
![]() |
Text (Daftar Pustaka)
Pustaka.pdf Restricted to Registered users only Download (187kB) |
Abstract
Until the year 2013 there have been 19 (nineteen) state-owned companies (SOC) have been privatized in order to improve the performance of the company. This study aimstoreviewthe financial performance of SOCs after privatization or going public about whether the performance improvements experienced by listed SOCs reflects the actual performance of the company or there is an indication of earnings management through real earnings management. This study uses real earnings management formula by Roychowdhury (2006) which concluded that listed SOCs have strong indication on real activities earnings management through sales manipulation,but there is no statistical evidence that listed SOCs using overproduction, and reduction of discretionary expendituresto boost their performanceduring the period of the assessment years 2009 – 2013. Keyword: State-owned Companies (SOC), Privatization, Earnings Quality, and Real Earnings Management. Pemerintah telah melakukan privatisasi terhadap perusahaan Badan Usaha Milik Negara (BUMN) sebanyak 19 (sembilan belas) perusahaan diberbagai bidang sampai dengan akhir tahun 2013 yang bertujuan meningkatkan kinerja keuangan BUMN tersebut. Penelitian ini dilakukan dalam rangka meninjau kembali kinerja keuangan BUMN setelah dilakukan privatisasi atau go public, apakah peningkatan kinerja yang dialami BUMN pasca privatisasi mencerminkan kinerja aktual dari perusahaan atau terdapat indikasi manajemen laba melalui manajemen laba riil. Penelitian ini menggunakan rumusan manajemen laba riil Roychowdhury (2006) yang menyimpulkan bahwa terdapat indikasi kuat dari BUMN go public melakukan manajemen laba melalui manipulasi penjualan, namun tidak terdapat bukti statistik yang kuat bahwa BUMN melakukan manajemen laba riil melalui penurunan biaya-biaya diskresi maupun dengan melakukan produksi yang berlebihan untuk meningkatkan kinerjanya selama periode penelitian dari tahun 2009 sampai dengan 2013. Kata kunci: BUMN, Privatisasi, Kualitas Laba, dan Manajemen Laba Riil.
Item Type: | Thesis (S2) |
---|---|
Call Number CD: | CDT-555-14-003 |
Call Number: | TA/55/14/050 |
NIM/NIDN Creators: | 55512110033 |
Uncontrolled Keywords: | state-ownedcompanies (SOC), Privatization, earnings quality, and real earningsmanagement, akeu, akuntansi keuangan |
Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
Divisions: | Pascasarjana > Magister Akuntansi |
Depositing User: | Admin Perpus UMB |
Date Deposited: | 03 Feb 2015 11:05 |
Last Modified: | 07 Jul 2022 02:32 |
URI: | http://repository.mercubuana.ac.id/id/eprint/13725 |
Actions (login required)
![]() |
View Item |