PENGARUH INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP UNDERPRICING KETIKA INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA

Authors

  • Saifudin Saifudin Fakultas Ekonomi Universitas Semarang
  • Dia Rahmawati Fakultas Ekonomi, Universitas Semarang

DOI:

https://doi.org/10.33633/jpeb.v1i1.1478

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh informasi akuntansi yang terdiri dari ROE, DER, ukuran perusahaan (size), dan EPS dan non akuntansi yaitu reputasi underwriter, reputasi auditor, umur perusahaan, dan inflasi terhadap underpricing. Sampel dalam penelitian ini adalah semua perusahaan go public yang melakukan Initial Public Offering yang terdaftar di Bursa efek Indonesia (BEI) pada 2009-2013. Data yang dikumpulkan dengan metode purposive sampling.Penelitian dilakukan dengan menggunakan analisis regresi linear berganda. Sampel dalam penelitian ini sebanyak 75 perusahaan. Hasil penelitian ini menunjukkan Debt Equity Ratio (DER), reputasi underwriter, reputasi auditor, umur perusahaan dan inflasi berpengaruh signifikan terhadap underpricing. Sedangkan Return On Equity (ROE), Earning Per Share (EPS),Umur Perusahaan, Ukuran Perusahaan (Size) dan Inflasi tidak berpengaruh pada underpricing. Kata Kunci: IPO; Underpricing; Informasi Akuntansi; Informasi Non Akuntansi  

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Published

2017-05-31

Issue

Vol. 1 No. 1 (2016): Jurnal Penelitian Ekonomi dan Bisnis

Section

Articles

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