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All Journal The Asia Pacific Journal Of Management Studies Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) jabdimasunipem Nomico Journal of Community Research & Engagement (JCRE)
Dewi, Susana
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : The Asia Pacific Journal Of Management Studies

 1 
PENGARUH VARIABEL KEUANGAN DAN NON KEUANGAN TERHADAP UNDERPRICING SAHAM SAAT IPO DI BURSA EFEK INDONESIA PERIODE 2020-2024 Dewi, Susana; Siti Septiyanti; Edi Sutanto; Hanifah; Firmansyah; Herlina
The Asia Pacific Journal Of Management Studies Vol 12 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i1.1414

Abstract

This study aims to analyze the impact of financial and non-financial variables on stock underpricing during the Initial Public Offering (IPO) on the Indonesia Stock Exchange in the period 2020 to 2024. The financial variables studied include Return on Assets (ROA), Return on Equity (ROE), and Company Size, while non-financial variables include Underwriter Reputation and Company Age. The method applied was a quantitative approach with panel data regression analysis and processed with the Eviews 12 Software tool. The population of this study is 278 IPO companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sample in this study consisted of companies that conducted IPOs during the period, as many as 38 companies were selected through purposive sampling techniques with 190 company data. The results show that partially Return on Assets (ROA), Return on Equity (ROE), and Company Size and Underwriter Reputation have a significant influence on stock underpricing. On the other hand, the Age of the Company did not show any significant influence that was meaningful individually. This study presents the impact for investors, companies issuing shares, and underwriters in recognizing the elements that affect the determination of stock prices during initial public offerings.
PENGARUH UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO (DER) TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi, Susana; Gunawan, Sulthan
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v10i1.850

Abstract

Financial reports are one of the most important tools to support the sustainability of a company, because they play a role in measuring and assessing a company's performance. Delay in financial reporting has a negative impact on the reaction of capital market participants. There are still companies that are late in providing or submitting their financial reports to the Financial Services Authority (OJK). Audit Delay is the length of time for completion as measured from the closing date of the book to the date of issuance of the financial statements. This study aims to determine: (1) The effect of company size on audit delay, (2) The effect of solvency on audit delay, (3) The effect of company size and solvency on audit delay in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). ) period 2017-2021. The sample for this research is primary consumer goods sector companies for the 2017-2021 period using a purposive sampling method. From a population of 105 companies, there are 51 companies that meet the criteria as a research sample. The data processing analysis tool in this study used SPSS version 25. The results showed that company size had a significant effect on audit delay, debt to equity ratio (DER) had a significant effect on audit delay, company size and debt to equity ratio (DER) had a significant effect on audit delays.
Co-Authors Chafid, Nurul DIAH PERMATA SARI, DIAH PERMATA Edi Sutanto Firmansyah Firmansyah Firmansyah Gunawan, Sulthan Hanifah hanifah hanifah Harismasakti, Eris Hartono Hartono Herlina Herlina Herlina Intan Purnama, Sri Juminawati , Sri Karsam Karsam Ksp, Agnes Maesaroh Maesaroh Maesaroh Mawardiah, Anatasya Mudawanah, Siti Purnama, Sri Intan Purnomo , Adi Dwi Rahmadia, Ayu Sasmita, Djenni Setiawan, Feri Siti Septiyanti Solihin Solihin Sumarno, Dodi Iwan Tedja, Bambang