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All Journal Jurnal Literasi Akuntansi
Bindaru Abudani
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance Engineering Social Sciences

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Pengaruh Debt To Equity Ratio dan Return On Aset terhadap Underpricing dengan Ukuran Perusahaan sebagai Variabel Moderasi Bindaru Abudani
Jurnal Literasi Akuntansi Vol 4 No 1 (2024): Maret 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i1.115

Abstract

Purpose: This research aims to prove the influence of debt to equity ratio and return on asset on underpricing with firm size as a moderation variable.Method: This research uses quantitative methods by collecting data from the Indonesia Stock Exchange (idx.co.id) and financial reports of companies experiencing underpricing in 2016-2022. The sample was selected using purposive sampling, with the criteria of companies experiencing underpricing, publishing complete financial reports, using the rupiah currency, and making a profit during the 2016-2023 period. Data analysis includes descriptive analysis, classical assumption testing, and multiple linear regression analysis with hypothesis testing.Finding: The research results show that the debt to equity ratio has a positive effect on underpricing, while the return on asset has a negative effect on underpricing. In addition, it was found that company size can strengthen the influence of debt to equity ratio and return on asset on underpricing.Novelty: Researcher added firm size as a moderating variable to find out whether firm size can make other factors such as debt to equity ratio and return on asset have a stronger or weaker effect on underpricing.
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