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All Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi JIMR : Journal Of International Multidisciplinary Research De Facto: Journal of international multidisciplinary sciences
Intan Aprilianiswah Bunduwula
Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Analisis Faktor-Faktor Yang Mempengaruhi Underpricing Pada Saat Initial Public Offering (IPO) : Studi Kasus Perusahaan Yang Melakukan Initial Public Offering diBursa Efek Indonesia pada tahun 2018-2022 Intan Aprilianiswah Bunduwula; Ibnu Hajar; Asrip Putera
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2023): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v1i2.159

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi underpricing, dalam hal ini faktor-faktor tersebur terdiri dari financial leverage, profitabilitas dan likuiditas. Peneliti menggunakan metode kuantitatif dan regresi linear berganda. Populasi yang dipilih dalam penelitian ini adalah sebanyak 47 perusahaan. Data yang diperoleh dengan cara mengutip langsung laporan keuangan melalui situs resmi BEI selama 5 Tahun berturut-turut yaitu dari 2018-2022. Teknik analisis data yang digunakan dalam penelitian ini adalah teknis analisis deskriptif dan analisis regresi linier berganda. Hasil dari penelitian ini adalah financial leverage dalam hal ini DER tidak berpengaruh signifikan terhadap underpricing, profitabilitas dalam hal ini ROA berpengaruh negatif tidak signifikan terhadap underpricing dan likuiditas dalam hal ini CR juga berpengaruh negatif tidak signifikan.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SUB SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2020-2024 Intan Aprilianiswah Bunduwula; Inggrid Claudia Islami
JIMR : Journal Of International Multidisciplinary Research Vol 5 No 01 (2026): JIMR : Journal Of International Multidisciplinary Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jimr.v5i01.1974

Abstract

This study aims to analyze the effect of deferred tax expenses, tax planning, and earnings per share on company value in mining subsector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This research is motivated by the inconsistency of previous research results regarding the influence of taxation factors and financial performance on company value, especially in the mining industry which is experiencing dynamics due to the COVID-19 pandemic, economic recovery, and fluctuations in commodity prices. The results of the study show that deferred tax expenses, tax planning, and earnings per share partially have a significant effect on the company's value. In addition, these three variables also simultaneously have a significant effect on the company's value. These findings show that information about tax policies and company performance is an important signal that investors consider in assessing the company's prospects. This research makes an empirical contribution to the development of literature on the determinants of corporate value in the mining subsector and becomes a consideration for company management, investors, and subsequent researchers in understanding the factors that affect company value.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Sub Sektor Pertambangan di Bursa Efek Indonesia Tahun 2020-2024 Intan Aprilianiswah Bunduwula; Inggrid Claudia Islami
DE FACTO : Journal Of International Multidisciplinary Science Vol 4 No 02 (2026): DE FACTO : Journal Of International Multidisciplinary Sciences
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/defacto.v4i02.1798

Abstract

This study aims to analyze the effect of deferred tax expenses, tax planning, and earnings per share on company value in mining subsector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This research is motivated by the inconsistency of previous research results regarding the influence of taxation factors and financial performance on company value, especially in the mining industry which is experiencing dynamics due to the COVID-19 pandemic, economic recovery, and fluctuations in commodity prices. The results of the study show that deferred tax expenses, tax planning, and earnings per share partially have a significant effect on the company's value. In addition, these three variables also simultaneously have a significant effect on the company's value. These findings show that information about tax policies and company performance is an important signal that investors consider in assessing the company's prospects. This research makes an empirical contribution to the development of literature on the determinants of corporate value in the mining subsector and becomes a consideration for company management, investors, and subsequent researchers in understanding the factors that affect company value.
Co-Authors Asrip Putera Ibnu Hajar Inggrid Claudia Islami