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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Dinasti International Journal of Education Management and Social Science Akurasi
Wendy Salim Saputra
Universitas Bunda Mulia, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Profitability, financial leverage, size, dan underpricing stock price Wendy Salim Saputra; Alfredo Brendis Yuliman; Bella Cynthia Lesmana W
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.740

Abstract

his study aims to prove the relationship between profitability, financial leverage, and firm size on stock price underpricing in manufacturing companies listed on the IDX during the 2017-2019 period. This study uses a hypothesis test method to analyze the relationship between profitability, financial leverage, and firm size on stock price underpricing. This study uses 73 manufacturing companies listed on the IDX that carried out IPOs during the 2017 – 2019 period. This test was carried out using SPSS statistical software version 25. The results of this study are that profitability and company size variables influence underpricing stock prices, while leverage has no effect against underpricing of stock prices. Public interest statement The results of this research can practically be used as material for company considerations in managing a company before conducting an IPO, and it is hoped that this research can add to the accounting research literature in the field of financial accounting and management accounting.
Profitability, financial leverage, size, dan underpricing stock price Wendy Salim Saputra; Alfredo Brendis Yuliman; Bella Cynthia Lesmana W
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.740

Abstract

his study aims to prove the relationship between profitability, financial leverage, and firm size on stock price underpricing in manufacturing companies listed on the IDX during the 2017-2019 period. This study uses a hypothesis test method to analyze the relationship between profitability, financial leverage, and firm size on stock price underpricing. This study uses 73 manufacturing companies listed on the IDX that carried out IPOs during the 2017 – 2019 period. This test was carried out using SPSS statistical software version 25. The results of this study are that profitability and company size variables influence underpricing stock prices, while leverage has no effect against underpricing of stock prices. Public interest statement The results of this research can practically be used as material for company considerations in managing a company before conducting an IPO, and it is hoped that this research can add to the accounting research literature in the field of financial accounting and management accounting.
The Effect of Enterprise Risk Management and Intellectual Capital Disclosure on Firm Value Wendy Salim Saputra; Yongki Saputra; Kartika Koswara; Stevani Wahyu Herawati; Laurensia Amelia Septi Anggita Sae
Dinasti International Journal of Education Management And Social Science Vol. 4 No. 3 (2023): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v4i3.1684

Abstract

The establishment of a company has a clear purpose. In carrying out business activities to achieve company goals, of course the company will face various risks. Risk can be said as the possible outcome of a process that does not meet expectations. ERM began to be recognized by the public after the Committee of Sponsoring Organization of The Treadway Commission (COSO) published it in 2004. ERM can be said to be a comprehensive and useful approach for managing overall corporate risk, reducing threat levels, and maximizing opportunities. Apart from enterprise risk management, intellectual capital is also an important non-financial information to be disclosed in a company's financial statements. Intellectual Capital is information and knowledge that can be applied to a job to create value in the company. The purpose of this study was to determine the effect of disclosure of enterprise risk management and intellectual capital on company value in LQ45 companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The research method used in this research is hypothesis testing, namely to analyze the effect of enterprise risk management disclosures and company value intellectual capital. Based on the research conducted, it was found that enterprise risk management affects firm value in a negative direction, while intellectual capital has no effect on firm value.
Co-Authors Alfredo Brendis Yuliman Bella Cynthia Lesmana W Kartika Koswara Laurensia Amelia Septi Anggita Sae Stevani Wahyu Herawati Yongki Saputra