Claim Missing Document
Check
Articles

Found 2 Documents
Search

The Influence Of Earning Per Share (Eps), Dept To Equity Ratio (DER), And Company Age On Underpricing In Idx Mulya Rizky Putri; Yeni Fitria; Bagus Setyadi; Imelda Deva; Sarah Haris; Nanda Ifandi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6728

Abstract

This study analyzes whether the variables earnings per share (EPS), debt to equity ratio (DER), and Age Copies influence the underpricing of the Initial Public Offering (IPO). The theory related to underpricing is the signaling theory. The method used in this study is regression analysis. The results from this study show that only three variables, EPS, DER, and Age Companies, have a significant effect on underpricing. Because of the higher profitability, investors will be interested in buying or getting a substantial return on their participation. Simultaneously, no variables affected underpricing.
PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2023 Enggus Rivando; Rina Yuniarti; Hernadianto Hernadianto; Yudi Partama Putra; Yeni Fitria
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This study aims to analyze the influence of Intellectual Capital Disclosure and Good Corporate Governance on firm value in manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2023. The research method used is quantitative with an associative approach. The data used are secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used the documentation method, while the data analysis technique used multiple linear regression with the help of SPSS software. The results show that Intellectual Capital Disclosure influences firm value with a significance value of 0.011 < 0.05. Good Corporate Governance also influences firm value with a significance value of 0.000 < 0.05. Simultaneously, Intellectual Capital Disclosure and Good Corporate Governance influence firm value with a significance value of 0.000 < 0.05 in the F-test. The conclusion of this study indicates that intellectual capital disclosure and the implementation of good corporate governance can influence the increase in firm value in manufacturing companies listed on the Indonesia Stock Exchange. Keywords:  Good Corporate Governance, Intellectual Capital Disclosure, Company Value, Manufacturing Companies, Corporate Governance