Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Cross-border
Iis Rohayati
Universitas Sali Al-Aitaam, Indonesia
Religion Humanities Education Social Sciences Other

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 PADA PERUSAHAAN MANUFAKTUR DAN NON MANUFAKTUR Iis Rohayati
Cross-border Vol. 5 No. 2 (2022): Juli-Desember
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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

Abstract

The Objective of this Research is to test influence underpricing generated by usage of accounting method at manufacturing business and non manufacturing business in Indonesian Stock Exchange. In this research used by variable is underpricing as dependen variable where Depreciation and Inventory independent variable, by enhancing ownership of share and auditor reputation as control variable. Amount of company IPO during year 1994-2008 counted 126 company and counted 79 company fulfilling criterion as sampel, 44 manufacturing business and 35 company of non manufacturing business. Sampel taken by using sampling purposive method. Some statistic test used to test examination of classic assumption, feasibility model and hypothesis. Empirically result of this research that depreciation straight line method have an effect on positive to underpricing, depreciation double declining method have an effect on negativity to underpricing, FIFO Inventory method have an effect on positive to underpricing, average inventory method have an effect on negativity to underpricing, ownership of share have an effect on negativity to underpricing and auditor reputation have an effect on positive to underpricing.
Co-Authors