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All Journal Jurnal Bisnis dan Manajemen JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Akuntansi dan Pajak JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Khadimul Ummah Journal of Social Dedication Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Empowerment: Jurnal Pengabdian Masyarakat Journal of International Conference Proceedings Proceeding International Pelita Bangsa
Fahmi, Muhammad
Universitas Muhammadiyah Sumatera Utara
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Journal : Jurnal Akuntansi dan Pajak

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ASIMETRI INFORMASI; UNDERWRITER DAN EARNING MANAGEMENT HUBUNGANNYA TERHADAP INITIAL RETURN (STUDI EMPIRIS PADA IPO DI INDONESIA) Muhammad Fahmi; Muhammad Irsan
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6537

Abstract

The purpose of this study is to examine whether the underwriter creates information asymmetry in order to determine the balance of initial returns, and whether there are indications of earning management practices in the implementation of the IPO. This study is a deductive quantitative study, with 175 IPO companies on the IDX for the 2016-2022 period as the sample. This study used path analysis techniques by testing the hypothesis with the Sobel formulation. This study found empirical evidence that underwriters performed information asymmetry in order to determine the balance of positive initial returns. However, there is no empirical evidence that managers performed earning management through discretionary accruals in order to determine the balance of positive initial returns on the implementation of the IPO.
Co-Authors Afrizar Pane Agung Permana Dedek Kurniawan Gultom Fenny Sanika Hanifa Jasin Jufrizen Liya Depriana Maharani Citra Kencana Maya Sari Muhammad Andi Prayogi Muhammad Arif Muhammad Irfan Nasution Muhammad Irsan Muhammad Ras Muis Muhammad Taufik Lesmana Nadia Ika Purnama Novien Rialdy Qahfi Romula Siregar Raihanah Daulay Resti Novianti Salman Farisi Siti Mujiatun Syahnita Syahnita Windy Winata