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Analisis Perbedaan Kinerja Keuangan Sebelum Dan Sesudah IPO Pada Perusahaan Go Public Di BEI: Studi Kasus Pada Perusahaan Yang Menerbitkan IPO Pada Tahun 2019 Dianita, Mirna; Niki Hadian; Prayitno, Yogo Heru
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1976

Abstract

Companies that carry out an IPO on the capital market will usually experience better performance changes and thus gain greater profits. Financial performance ratios are used by investors to make investment decisions in a company and determine company value. This research is in the form of comparative quantitative research. This comparative research aims to describe the differences in the financial ratio performance of companies conducting Initial Public Offerings (IPO) on the IDX before and after the IPO period. The population in this research is all companies listed in the IPO position on the Indonesia Stock Exchange (BEI) in 2019, a total of 55 companies with a sample of 40 companies. The research results show that there is no difference in financial performance in terms of Currnet Ratio (CR), Debt to Equity Ratio (DER) and Return on Equity (ROE) both before and after the IPO in non-financial sector companies that decided to IPO in 2019.
The Influence of Accounting Profits on Stock Prices of K211 Sub-Sector Companies Listed on The IDX PRAYITNO, Yogo Heru; DIANITA, Mirna; HADIAN, Niki
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.880

Abstract

Currently, the company's performance in delivery services has a significant impact on society. The performance of companies in this sector increases in line with the public's need for the services they offer. This research focuses on 19 companies in the K211 sub-sector (logistics and delivery). From this population, a sample was selected consisting of 8 companies that met specific criteria, such as being listed on the Indonesia Stock Exchange (2017-2022), submitting complete financial reports, and having share price data. Descriptive analysis is carried out with statistics, such as average, maximum, and minimum, for research variables. There are also measurements of accounting profit, return on assets, and the average value of accounting profit. Share price is also considered. This research also includes linear regression analysis that connects profitability as an independent variable with company value as the dependent variable. Certain companies have improved performance, but their stock prices have fallen. It goes against the theory that outperformance will influence stock prices. This research evaluates whether a company's performance influences its share price. This research uses regression analysis to determine the relationship between company performance proxied by accounting profits and share prices of K211 subsector companies. The results show that accounting profits do not affect the stock prices of K211 subsector companies. The significance level of 0.056 is more significant than 0.055.
The leverage and company size impact on delay in the audit Ramdani, Doni; Prayitno, Yogo Heru
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.397

Abstract

Purpose: The goal of this study is to investigate the impact of leverage and company size on the delay in auditing of manufacturing companies listed on the IDX (2016-2018). Research methodology: Descriptive and vericative methods were used for the study design. The purposive judgement sampling method was used for sample determination in the present study. The program used was SPSS Version 20.00. Results: The findings show that simultaneously variable leverage and company size affect audit delays. Limitations: This study only uses data from the IDX for 2016-2018 which allows data not to be obtained in detail, and the sample in this study only uses manufacturing companies that use rupiah currency. Contribution: Author, Idx, and Public.