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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Balance : Media Informasi Akuntansi dan Keuangan
Ulfah, Atika
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Determinan Overpricing Saham pada Saat Initial Public Offering di Bursa Efek Indonesia Ulfah, Atika; Qodri, Lailatul; Febriani, Erni
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i1.2910

Abstract

Purpose: This study aimed to prove the effect of financial leverage, company size, company age and underwriter’s reputation on stock overpricing. Method: The population of this research was the companies which conducted initial public offering (IPO) which were listed on the Indonesia Stock Exchange in 2011 - 2020. This research used purposive sampling technique and the number of samples obtained was 62 companies. Results: The results of this study indicate that the variable company size, company age, and underwriter reputation have a positve effect on overpricing, financial leverage have a negative effect on overpricing. Limitations: This study does not test the type of industry and the level of industrial saturation of companies conducting an IPO. This study does not look at the agreement between the issuer and the underwriter whether it is full commitment or not. Contribution: This research is expected to increase knowledge about the factor that influence overpricing of share during the initial public offering on the Indnesia Stock Exchange.
Corporate Governance dan Struktur Kepemilikan Terhadap Green Banking Disclosure (Studi Pada Perbankan di Indonesia Tahun 2021-2023) Ulfah, Atika; Denta, Dwi Hajriani
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 1 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i1.18960

Abstract

The purpose of this study was to examine the impact of independent commissioners and foreign ownership on the green banking disclosures of Indonesian banks in 2021-2023. The population in this study is banking in Indonesia in 2021-2023 and the sample in this study is 35 banks. The sample in this study was obtained by using purposive sampling method. The method used to assess green banking practices is using content analysis that refers to green banking disclosure indicators. Causality relationship between independent board of commissioners and foreign ownership and disclosure of green banking was tested using multiple linear regression analysis method. This study found that there was a significant effect between the independent commissioners on green banking disclosure practices in Indonesian banks and did not find any influence foreign ownership on green banking disclosure practices.
Co-Authors Denta, Dwi Hajriani Erni Febriani, Erni Qodri, Lailatul