Jurnal Paradigma Akuntansi
Vol 2, No 1 (2020): Januari 2020

PENGARUH PENGUNGKAPAN FAKTOR RISIKO DALAM PROSPEKTUS TERHADAP INITIAL RETURN INITIAL PUBLIC OFFERING

Danny Sanjaya, Hendro Lukman (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara)



Article Info

Publish Date
08 Jan 2020

Abstract

This research aims to obtain empirical evidence about the effect of Risk Factor Disclosure in Prospectus toward Initial Return Initial Public Offering (IPO). This research uses secondary data obtained from the site www.idx.co.id. The population of this research is company that did Initial Public Offering (IPO) in the Indonesia Stock Exchange (IDX) during the year 2016-2018. This research is conducted with a sample of 94 data. Furthermore, data collection techniques used in this research is secondary data that is processed using Statistical Package for the Social Sciences (SPSS) ver 21.0 software. The statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that Risk Factor Disclosure in Prospectus has no significant effect on Initial Return Initial Public Offering (IPO).

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...