ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DALAM INITIAL PUBLIC OFFERINGS (IPO)

Earnings Management is a management act in financial statement preparing process in order to obtain whcthcr his personality welfare or his company's value. This research represent the previous replication research and aim to analyse the factors influencing profit management. By using sampel as much 39 company doing IPO during year 1998 until 2004 can be pulled conclusion that share percentage which on the market to public at IPO, leverage and measure company baving an effect signifikan to profit management, while auditor reputation and sum of directors council do not have effect on the signifikan to profit management