Jurnal Paradigma Akuntansi
Vol. 4 No. 3 (2022): Juli 2022

Faktor – Faktor Yang Mempengaruhi Initial Public Offering Underpricing




Article Info

Publish Date
31 Jul 2022

Abstract

This research was conducted to analyze the influence of the Auditor's Reputation, Intellectual Capital Disclosure, Profitability and Leverage on IPO Underpricing. The data used in this study were taken from the company's prospectus at the time of the initial public offering which was available on the Indonesia Stock Exchange website. There are 70 samples tested, consisting of companies that made initial public offerings in the 2017-2019 period. The sample data collection technique used purposive sampling. The data were processed using statistical analysis tools, Statistical Package for the Social Sciences (SPSS) ver 25.0. Multiple linear analysis is used to test the hypothesis. The results of this study found that only Auditor's Reputation and Profitability had a significant negative effect on IPO Underpricing, while Intellectual Capital Disclosure and Leverage had a positive and insignificant effect on IPO Underpricing.

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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 ...