Artikel Ilmiah : C1C012047 a.n. DAHLIA RATNASARI
| NIM | C1C012047 |
|---|---|
| Namamhs | DAHLIA RATNASARI |
| Judul Artikel | PENGARUH INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP TINGKAT UNDERPRICING SAHAM PADA SAAT INITIAL PUBLIC OFFERING (IPO) DI BEI. |
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk mengetahui pengaruh informasi akuntansi dan non akuntansi terhadap tingkat underpricing. Informasi akuntansi terdiri dari return on asset, debt to asset ratio, earning per share, dan arus kas operasi. Sedangkan informasi non akuntansi terdiri dari reputasi underwriter, reputasi auditor, dan listing delay. Sampel dalam penelitian ini berjumlah 48 perusahaan yang melakukan IPO di Bursa Efek Indonesia pada tahun 2013-2015. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Berdasarkan hasil penelitian dan analisis data dengan menggunakan regresi berganda menunjukan bahwa informasi non akuntansi (reputasi underwriter, reputasi auditor, dan listing delay) berpengaruh signifikan terhadap tingkat underpricing. Sedangkan informasi akuntansi (return on asset, debt to asset ratio, earning per share dan arus kas operasi) terbukti tidak berpengaruh signifikan terhadap underpricing pada perusahaan yang melakukan IPO di Bursa Efek Indonesia pada tahun 2013-2015. |
| Abtrak (Bhs. Inggris) | This research aimed to examine the effect of accounting and non accounting information on the level of underpricing. Accounting information consists of return on asset, debt to asset ratio, earning per share, and operating cash flow. While non accounting information consists of underwriter reputation, auditor reputation, and listing delay. Sample of this research are 48 companies that do an IPO in Indonesia Stock Exchange (BEI) in period of 2013-2015. Sample selection of this research use purposive sampling method. Based on the result of research and data analysis using multiple linear regression showed that non accounting informastion (underwriter reputation, auditor reputation, listing delay) had significant effect on the level of underpricing. While information accounting (return on asset, debt to asset ratio, earning per share, operating cash flow) had no significant effect on the level of underpricing of companies that do an IPO in Indonesia Stock Exchange in period of 2013-2015. |
| Kata kunci | Return On Asset, Debt to Asset Ratio, Earning Per Phare, Operating Cash Flow, Underwriter Reputation, Auditor Reputation, Listing Delay, Underpricing. |
| Pembimbing 1 | Dr. Dewi Susilowati, M.Si, Ak. |
| Pembimbing 2 | Drs. Sujono, M.Si, Ak. |
| Pembimbing 3 | Dr. Oman Rusmana, M.Si, Ak. |
| Tahun | 2016 |
| Jumlah Halaman | 20 |
| Tgl. Entri | 2016-04-14 18:39:23.768919 |