Jurnal Riset Akuntansi Politala
Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala

PENGARUH FAKTOR FINANCIAL DAN NON FINANCIAL TERHADAP TINGKAT UNDERPRICING PADA PERUSAHAAN SEKTOR CONSUMER

Maylani, Fadilla Rahma (Unknown)
Sudiman, Josephine (Unknown)
Heriyanto, Randy (Unknown)



Article Info

Publish Date
21 Mar 2024

Abstract

This research was conducted to evaluate the impact of financial factors and non-financial factors that can cause the phenomenon of underpricing. The method adopted in this research is a quantitative approach. The research population includes all companies that conducted an initial public offering between 2016 and 2022. The sample was selected using a purposive sampling method with a total of 98 companies. Statistical analysis using multiple linear regression analysis techniques. Research findings show that individually net profit margin, total asset turnover and ownership retention have a negative influence on underpricing, while current ratio, company size and company age have no influence on underpricing. Together, current ratio, net profit margin, total asset turnover, ownership retention, company age and company size have an influence on underpricing.

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Journal Info

Abbrev

JRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi merupakan media yang diterbitkan oleh Program Studi Akuntansi Politeknik Negeri Tanah Laut dan mempublikasikan hasil-hasil penelitian dalam bidang akuntansi yang meliputi riset akuntansi, studi ekonomi, manajemen, bisnis, dan keuangan. Jurnal Riset Akuntansi terbit secara ...