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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN SAHAM PERDANA DI BURSA EFEK INDONESIA Kristiantari, I Dewa Ayu
Jurnal Ilmiah Akuntansi dan Humanika Vol 2, No 2: EDISI JUNI 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i2.1672

ABSTRAK Underpricing adalah sebuah fenomena Initial Public Offering (IPO) yang sering terjadi di pasar modal dan telah dibuktikan oleh para peneliti di berbagai negara. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat underpricing. Penelitian ini dilakukan di Bursa Efek Indonesia (BEI), yakni pada perusahaan yang melakukan IPO pada tahun 1997 sampai dengan tahun 2010. Underpricing yang diukur dengan initial abnormal return merupakan variabel dependen dalam penelitian ini. Sedangkan variabel independen dalam penelitian ini adalah reputasi underwriter, reputasi auditor, umur perusahaan, ukuran perusahaan, tujuan penggunaan dana untuk investasi, profitabilitas perusahaan (ROA), financial leverage dan jenis industri. Pengambilan sampel yang dilakukan dengan metode purposive sampling menghasilkan 161 perusahaan sebagai sampel penelitian. Model regresi berganda digunakan untuk menguji hubungan antara variabel independen dengan variabel dependen. Hasil analisis regresi berganda menunjukkan bahwa variabel reputasi underwriter, ukuran perusahaan dan tujuan penggunaan dana untuk investasi secara signifikan berpengaruh pada underpricing dengan arah koefisien negatif untuk ketiga variabel. Sedangkan variabel reputasi auditor, umur perusahaan, profitabilitas perusahaan (ROA), financial leverage, dan jenis industri terbukti tidak memiliki pengaruh signifikan pada terjadinya underpricing. Saran terkait manfaat praktis yang dapat diberikan berdasarkan hasil penelitian ini antara lain: 1) emiten dapat mempertimbangkan reputasi underwriter, ukuran perusahaan dan tujuan penggunaan dana hasil IPO dalam rangka menarik investor dan memperkecil tingkat underpricing, 2) investor juga sebaiknya mempertimbangkan ketiga variabel tersebut dalam rangka memperoleh return yang diharapkan pada investasi saham perdana, 3) underwriter hendaknya senantiasa meningkatkan kualitas penjaminannya sehingga akan lebih dipercaya menangani IPO perusahaan-perusahaan selanjutnya. Kata kunci:Â Â Â Â Â Â Â Â Â Â Â Â Underpricing, Initial Public Offering, Reputasi Underwriter, Reputasi Auditor, Umur Perusahaan, Ukuran Perusahaan, Tujuan Penggunaan Dana untuk Investasi, Profitabilitas Perusahaan (ROA), Financial Leverage, Jenis Industri. ABSTRACT Underpricing is an IPO phenomenon in the capital markets and have been proven by researchers in many countries. The aim of this research is to determineÂ factors that influence underpricing. This research conducted in companies doing IPO at Indonesia Stock Exchange in period of 1997â€“2010. Underpricing which is measured by initial abnormal return is dependent variable. Independent variables of this research are: underwriter reputation, auditor reputation, firm age, firm size, invesment purpose of IPO fund, profitability, financial leverage and industry type. Sample is collected by using purposive sampling, resulting in 161 companies as sample. Multiple regression model used to test relation between independent variables and dependent variable. Regression analysis shows that underwriter reputation,Â firm size and invesment purpose of IPO fund have negative and significant influence on the level of underpricing. The auditor reputation, firm age, profitability, financial leverage and industry type do not have significant influence to underpricing. This result had implication that: 1) companies doing IPO should consider underwriter reputation,Â firm size and purpose of using IPO fund to attract investors and minimize the level of underpricing, 2) investors should consider all three of factor in their IPO investment decision in order to get higher return, 3) underwriters should improve and provide quality underwriting services to maintain their reputation and IPO succes in the future. Keywords:Â Â Â Underpricing, Initial Public Offering, Underwriter Reputation, Auditor Reputation, Firm Age, Firm Size, Invesment Purpose of IPO Fund, Profitability, Financial Leverage, Industry Type.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN SAHAM PERDANA DI BURSA EFEK INDONESIA I Dewa Ayu Kristiantari
Jurnal Ilmiah Akuntansi dan Humanika Vol. 2 No. 2: EDISI JUNI 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i2.1672

ABSTRAK Underpricing adalah sebuah fenomena Initial Public Offering (IPO) yang sering terjadi di pasar modal dan telah dibuktikan oleh para peneliti di berbagai negara. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat underpricing. Penelitian ini dilakukan di Bursa Efek Indonesia (BEI), yakni pada perusahaan yang melakukan IPO pada tahun 1997 sampai dengan tahun 2010. Underpricing yang diukur dengan initial abnormal return merupakan variabel dependen dalam penelitian ini. Sedangkan variabel independen dalam penelitian ini adalah reputasi underwriter, reputasi auditor, umur perusahaan, ukuran perusahaan, tujuan penggunaan dana untuk investasi, profitabilitas perusahaan (ROA), financial leverage dan jenis industri. Pengambilan sampel yang dilakukan dengan metode purposive sampling menghasilkan 161 perusahaan sebagai sampel penelitian. Model regresi berganda digunakan untuk menguji hubungan antara variabel independen dengan variabel dependen. Hasil analisis regresi berganda menunjukkan bahwa variabel reputasi underwriter, ukuran perusahaan dan tujuan penggunaan dana untuk investasi secara signifikan berpengaruh pada underpricing dengan arah koefisien negatif untuk ketiga variabel. Sedangkan variabel reputasi auditor, umur perusahaan, profitabilitas perusahaan (ROA), financial leverage, dan jenis industri terbukti tidak memiliki pengaruh signifikan pada terjadinya underpricing. Saran terkait manfaat praktis yang dapat diberikan berdasarkan hasil penelitian ini antara lain: 1) emiten dapat mempertimbangkan reputasi underwriter, ukuran perusahaan dan tujuan penggunaan dana hasil IPO dalam rangka menarik investor dan memperkecil tingkat underpricing, 2) investor juga sebaiknya mempertimbangkan ketiga variabel tersebut dalam rangka memperoleh return yang diharapkan pada investasi saham perdana, 3) underwriter hendaknya senantiasa meningkatkan kualitas penjaminannya sehingga akan lebih dipercaya menangani IPO perusahaan-perusahaan selanjutnya. Kata kunci: Underpricing, Initial Public Offering, Reputasi Underwriter, Reputasi Auditor, Umur Perusahaan, Ukuran Perusahaan, Tujuan Penggunaan Dana untuk Investasi, Profitabilitas Perusahaan (ROA), Financial Leverage, Jenis Industri. ABSTRACT Underpricing is an IPO phenomenon in the capital markets and have been proven by researchers in many countries. The aim of this research is to determine factors that influence underpricing. This research conducted in companies doing IPO at Indonesia Stock Exchange in period of 1997–2010. Underpricing which is measured by initial abnormal return is dependent variable. Independent variables of this research are: underwriter reputation, auditor reputation, firm age, firm size, invesment purpose of IPO fund, profitability, financial leverage and industry type. Sample is collected by using purposive sampling, resulting in 161 companies as sample. Multiple regression model used to test relation between independent variables and dependent variable. Regression analysis shows that underwriter reputation, firm size and invesment purpose of IPO fund have negative and significant influence on the level of underpricing. The auditor reputation, firm age, profitability, financial leverage and industry type do not have significant influence to underpricing. This result had implication that: 1) companies doing IPO should consider underwriter reputation, firm size and purpose of using IPO fund to attract investors and minimize the level of underpricing, 2) investors should consider all three of factor in their IPO investment decision in order to get higher return, 3) underwriters should improve and provide quality underwriting services to maintain their reputation and IPO succes in the future. Keywords: Underpricing, Initial Public Offering, Underwriter Reputation, Auditor Reputation, Firm Age, Firm Size, Invesment Purpose of IPO Fund, Profitability, Financial Leverage, Industry Type.

Pemberdayaan Bank Sampah Abukasa Di Desa Peguyangan I Dewa Ayu Kristiantari; I Dewa Ayu Eka Pertiwi; Made Surya Pramana
Jurnal Pengabdian Masyarakat Akademisi Vol. 2 No. 4 (2023)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v2i4.774

Bank sampah bertujuan untuk berkontribusi dalam pengolahan sampah di Indonesia, untuk meningkatkan kesadaran masyarakat akan lingkungan yang sehat dan bersih, mengubah sampah menjadi sesuatu yang lebih berguna dalam masyarakat, atau dengan kata lain bank sampah merupakan suatu upaya pemberdayaan masyarakat dalam pengelolaan sampah dan sekaligus dalam upaya pelestarian lingkungan. Bank Sampah Abukasa adalah usaha pengelolaan sampah berbasis masyarakat yang terletak di Desa Peguyangan, Kecamatan Denpasar Utara, Kota Denpasar, Bali. Permasalahan yang dimiliki mitra adalah 1) belum memiliki pencatatan maupun pembukuan yang baik sehingga tidak dapat mengevaluasi perkembangan usaha 2) masih minimnya pengetahuan dan motivasi masyarakat bank sampah binaan mitra dalam memilah dan meningkatkan nilai ekonomis sampah yang berasal dari rumah tangga, 3) belum adanya manajemen aktivitas Bank Sampah yang baik sehingga menghambat operasional bank sampah. Hasil pengabdian menunjukkan bahwa Bank Sampah Abukasa mengalami perubahan positif dalam pengelolaan usahanya antara lain: peningkatan pemahaman mitra dalam pengelolaan keuangan, pencatatan keuangan yang terstruktur dan terkomputerisasi, pengeloaan bank sampah yang semakin efisien dan efektif sebagai bukti pemberdayaan yang berhasil.

Makna Fee Audit dan Kualitas Audit dari Perspektif Akuntan Publik: Sebuah Studi Fenomenologi Kristiantari, I Dewa Ayu; Putri, Putu Yudha Asteria; Suindari, Ni Made; Korompis, Claudia Wanda Melati
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7983

Akuntan publik memiliki peran yang sangat penting dalam memastikan kualitas audit. Penelitian ini bertujuan untuk memahami dan mengungkap makna fee audit bagi akuntan publik yang dapat berdampak pada kualitas audit. Peneliti menggunakan paradigma kualitatif-interpretif dengan pendekatan fenomenologi sebagai studi atau ilmu yang menggali pemahaman bagaimana manusia menkonstruksi makna dan konsep-konsep penting dalam kerangka intersubjektivitas. Informan dalam peneliian ini adalah 5 akuntan publik yang dipilih berdasarkan metode snowball. Pengumpulan data menggunakan in depth interview, observasi, dan dokumentasi. Analisis data dilakukan dengan 1) bracketing/epoche; 2) intuiting; 3) analyzing; 4) describing. Temuan penelitian mengungkapkan bahwa fee audit dimaknai sebagai nafas kehidupan bagi Kantor Akuntan Publik sekaligus sebagai godaan yang dapat menurunkan independensi akuntan publik. Penelitian ini juga menemukan bahwa rendahnya fee audit berdampak pada rendahnya kualitas audit.

IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE ON FIRM VALUES IN THE MINING SECTOR Tamara, I Gusti Ayu Agung Tia Permata; Pertiwi, I Dewa Ayu Eka; Kristiantari, I Dewa Ayu
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 1 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i1.5072

The objective of this research is to investigate the effects of the mining industry's adoption of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR), as represented by the audit committees, independentcommissioners, and board of directors, on company value. The study's secondary data sources were the annual reports and sustainability reports of mining businesses that were listed between 2018 and 2020 on the Indonesia Stock Exchange. Ten mining industry enterprises made up the sample, which was chosen using purposive sampling. Multiple linear regression analysis was employed to test the sample. The study's findings show that implementing CSR significantly and favourably affects a company's value. On the other hand, the application of GCG through the proxy of the board of directors has an insignificant and negative impact on firm value, independent commissioners have a large and positive impact on firm value, and audit committees have a positive and insignificant impact on firm value.

Auditor's Independence and Experience on Inspectorate Quality with Auditor's Professional Ethics as a Moderation Variable TRISNAYANTI, Ni Kadek Dwi; PUTRA, I Made Wianto; KRISTIANTARI, I Dewa Ayu
Loka: Journal Of Environmental Sciences Vol. 1 No. 2 (2023): Loka: Journal Of Environmental Sciences (April – June)-In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v1i2.158

Purpose:This research empirically tests the influence of auditor independence and experience on the audit quality of the Badung Regency Government Inspectorate with auditor professional ethics as a moderating variable.Methodology:The type of data used in this research is quantitative data. The 36 samples used in this research were obtained using non-probability sampling with the Saturated Sampling method. The primary data source in this research is obtained by distributing questionnaires directly. The data analysis technique used in this research is PLS-SEM (Partial et al. Equation Modeling) analysis with the help of SmartPLS version 3.0 software.Findings:The results of this research show that (1) Auditor independence has a positive effect on the audit quality of the Badung Regency Government Inspectorate, (2) Auditor experience has a positive effect on the audit quality of the Badung Regency Government Inspectorate.Implication:(3) The auditor's professional ethics can moderate the influence of auditor independence on the audit quality of the Badung Regency Government Inspectorate, and (4) The auditor's professional ethics are not able to moderate the influence of the auditor's experience on the audit quality of the Badung Regency Government Inspectorate.

Increasing the Competency of Water Farmer Farmers Regarding Sales Recording and Marketing Strategies in The Medium Village of Abiansemal Badung PRILIANDANI, Ni Made Intan; KRISTIANTARI, I Dewa Ayu; SARI, Ni Made Taman
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar

Most of the livelihoods of the residents of Medium Village are as water farmers. The obstacle faced by water henna farmers in Sedang Village is the lack of knowledge of farmers in marketing strategies for their water henna flower harvest, apart from that, water henna farmers in Medium Village still have minimal knowledge about the importance of making a daily sales record book. The solution that can be given to overcome this problem is by providing knowledge to water henna farmers in the Medium Village to prepare a sales record book. This is done to help water henna farmers in the Medium Village to be able to know the profits they can make and be able to predict their financial performance. The next solution is to provide knowledge about online marketing media by utilizing social media, this is provided to help water henna farmers in Medium Village to be able to market their crops more widely.

Makna Fee Audit dan Kualitas Audit dari Perspektif Akuntan Publik: Sebuah Studi Fenomenologi Kristiantari, I Dewa Ayu; Putri, Putu Yudha Asteria; Suindari, Ni Made; Korompis, Claudia Wanda Melati
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7983

Akuntan publik memiliki peran yang sangat penting dalam memastikan kualitas audit. Penelitian ini bertujuan untuk memahami dan mengungkap makna fee audit bagi akuntan publik yang dapat berdampak pada kualitas audit. Peneliti menggunakan paradigma kualitatif-interpretif dengan pendekatan fenomenologi sebagai studi atau ilmu yang menggali pemahaman bagaimana manusia menkonstruksi makna dan konsep-konsep penting dalam kerangka intersubjektivitas. Informan dalam peneliian ini adalah 5 akuntan publik yang dipilih berdasarkan metode snowball. Pengumpulan data menggunakan in depth interview, observasi, dan dokumentasi. Analisis data dilakukan dengan 1) bracketing/epoche; 2) intuiting; 3) analyzing; 4) describing. Temuan penelitian mengungkapkan bahwa fee audit dimaknai sebagai nafas kehidupan bagi Kantor Akuntan Publik sekaligus sebagai godaan yang dapat menurunkan independensi akuntan publik. Penelitian ini juga menemukan bahwa rendahnya fee audit berdampak pada rendahnya kualitas audit.

Accountability of Village Funds in the Daily Practices of Stakeholders: An Ethnomethodological Analysis PRILIANDANI, Ni Made Intan; KRISTIANTARI, I Dewa Ayu; MIATI, Ni Luh Putu Mita
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1730

The management of Village Funds requires an accountability system that extends beyond administrative compliance and is instead constructed through the everyday practices of village stakeholders. This study seeks to examine how Village Fund accountability is produced and sustained through the social methods employed by village actors in their routine interactions. A qualitative ethnomethodological approach was adopted. Data were collected through in-depth interviews, participant observation, and document analysis involving the village head, village officials, the Village Consultative Body (BPD), community leaders, and other resident groups. The findings indicate that accountability is generated through five forms of social practice. First, accountability emerges through reflexive practices, in which the actions of village officials simultaneously serve as explanations and justifications. Second, the meaning of accountability is indexical, shaped by cultural context, religious values, customary structures, and locally embedded interactional patterns. Third, accountability is enacted through accountable actions, namely actions that are intentionally made understandable to the public. Fourth, both officials and residents rely on practical reasoning in interpreting and evaluating accountability, such that assessments of integrity extend beyond documentary evidence. Fifth, various local members' methods, including communal deliberation (musyawarah), verbal communication, informal social monitoring, and the moral principle of amanah (trustworthiness), function as living, socially embedded governance mechanisms that effectively reinforce accountability. Methodologically, the study demonstrates the utility of ethnomethodology for examining village governance and highlights the importance of locally grounded practices in strengthening accountability systems.

Penerapan Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Bpr Se-Kecamatan Mengwi I Gusti Ayu Made Ira Sasmita; I Dewa Ayu Kristiantari; I Dewa Ayu Eka Pertiwi
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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This study aims to thoroughly examine the impact of the implementation of accounting information systems and the effectiveness of internal control systems on the quality of financial reporting at Rural Banks (BPR) in the Mengwi District. The approach employed is quantitative, involving 98 individuals as respondents. The data analysis techniques used include Multiple Linear Regression, along with F-test and t-test statistical methods. Empirical findings indicate that the accounting information system contributes positively and significantly to improving the quality of financial statements, as does the internal control system. The practical implications of these results encourage BPR management to conduct regular training focused on enhancing employees’ technical competencies in operating the accounting information system. In addition, continuous system updates are necessary to ensure adaptability to regulatory dynamics and operational needs. On the other hand, strengthening internal control is recommended through structured procedure updates, optimization of monitoring mechanisms, and clear separation of functions between units to minimize the risk of errors and irregularities.

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