ANALISIS PERBEDAAN PRATIK EARNING MANAGEMENT SEBELUM DAN SESUDAH PENAWARAN SAHAM PERDANA

This study aims to examine empirically is there the difference in earning management action before and after IPO. The population of this study were IPO companies in the year of 2012 and 2013. Samples determined by using purposive sampling method. The sampels obtained were as much 13 companies. Testing the hypothesis using nonparametric Wilcoxon test method with the help of SPSS Ver. 22,0. The test results showed that the hypothesis ( Ho ) which states that there are companies before Initial Public Offerings earnings management pracices wit a pattern of raising profits while after Initial Public Offerings earnings management practices wit the pattern of decline in profits. Keywords: Earnings Management and Initial Public Offering