Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Edwin Arius
Fakultas Ekonomi Universitas Trisakti
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI TERHADAP TINGKAT UNDERPRICING SAHAM PERDANA Susi Dwimulyani; Edwin Arius
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 2 (2006): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1221.384 KB) | DOI: 10.25105/jipak.v1i2.4419

Abstract

This paper is want to study and check the influence of accounting methods choices to underpricing level of Initial Public Offering (IPO). Sample data are used 64 companies Initial Public Offering lists in Jakarta Stocks Exchange of the year 2000-2003. Accountingmethod comprises fixed asset accounting depreciation method, accounting inventory method and also signal of ownership. The analysis of data using Independent Sample T test and Single Regression.The result of this research shows that examination score bigger than 0,05 by using independent sample T test and Single Regression with significant level 0.05. If the result of examination show smaller than significant level hypothesis can be accepted, if level significant bigger than 0.05, hence hypothesis refused. Hypothesis 1 and 2 had thesignificant level bigger than 0.05. So in this research hypothesis 1 and 2 are refused, because no different significant underpricing means was caused by the choices of accounting methods. Hypothesis 3 had the significant level smaller than 0.05. So in thisresearch hypothesis 3 is accepted, because there is significant influence from signal of ownership to underpricing level.
Co-Authors Susi Dwimulyani