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Journal : SEMANIS

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP UNDERPRICING SAHAM DI PERUSAHAAN YANG MELAKUKAN IPO DI BEI TAHUN 2020-2021 Lia Amalia Kartika; Yogi Ginanjar; Eva Fauziah Ahmad
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

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Abstract

Underpricing is a phenomenon where the stock price in the primary market is lower than the stock price when traded in the secondary market. Many companies set their prices too low and sufferunderpricing so that the funding obtained from the IPO is not optimal. This study aims to determine the effectprofitability, leverage,company size and company ageunderpricing shares. The population of this study are companies that are conducting an IPO on the IDX in 2020-2021. Selection of samples using techniquespurposive sampling, the samples obtained amounted to 86 companies. The data collection method used is data documentation. The data analysis technique used in this study is multiple linear regression analysis. The research results show thatprofitabilityand company size partially has no significant effect onunderpricing share. Whereas,leverage and company age partially have a significant effect onunderpricing shares
PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL, SPIRITUAL DAN MOTIVASI BELAJAR TERHADAP PEMAHAMAN AKUNTANSI Azis Rifaldi Subagja Pratama; Asep Qustolani; Yogi Ginanjar
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

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Abstract

There is a difference in the level of understanding of accounting among students of the Accounting Study Program, Faculty of Economics and Business, Majalengka University, between the survey results of the student's GPA scores being considered good but inversely proportional to the survey results. This study aims to determine how much influence intellectual, emotional, spiritual and learning motivation have on understanding accounting studies in Students of the Accounting Study Program, Faculty of Economics and Business, University of Majalengka. The population in this study were Students of the Accounting Study Program, Faculty of Economics and Business, Majalengka University. The sampling technique used in this study was purposive sampling where in determining the sample with certain considerations, the number of samples in this study were 58 respondents. Testing the research instrument was carried out by testing the validity and reliability. The data analysis technique uses descriptive analysis and verification through the classical assumption test, multiple linear regression analysis, determination analysis, model feasibility test (F test) and hypothesis testing t test. The analytical tool in this study used the SPSS 25 program. The results showed that intellectual, emotional, and learning motivation had an effect on accounting understanding, spiritual intelligence had no effect