Journal of Economic, Bussines and Accounting (COSTING)
Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting

The Influence Of Auditor Reputation, Firm Size, And Underwriter's Reputation On Share Underpricing

Putri Novia Rini (Institute Business & Informatics (IBI) Kosgoro 1957)
Prisila Damayanty (Institute Business & Informatics (IBI) Kosgoro 1957)



Article Info

Publish Date
20 Jan 2024

Abstract

This study aims to examine the effect of auditor reputation, firm size, and underwriter reputation on stock underpricing. The population used in this study were companies that conducted an Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) for the period 2018 – 2021. The sample in this study was 124 companies using a purposive sampling method. The data analysis method in this study used multiple linear regression analysis with SPSS Version 26. The results showed that auditor reputation had a significant negative effect on stock underpricing, while firm size and underwriter reputation had a significant positive effect on stock underpricing and auditor reputation, firm size, and underwriter reputation simultaneously had a significant positive effect on stock underpricing Keywords: Auditor Reputation, Firm Size, Underwriter Reputation, Stock Underpricing

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Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...