Jurnal Kajian Akuntansi dan Auditing
Vol. 20 No. 1 (2024): April 2024

PENGARUH MANAJEMEN LABA, CURRENT RATIO, DAN FINANCIAL LEVERAGE TERHADAP INITIAL RETURN

Rofika, Rofika (Unknown)
Nurixmal (Unknown)
Novita Indrawati (Unknown)

Article Info

Publish Date
30 Apr 2024

Abstract

This research intends to examine how influencing factors including earnings management, current ratio, and financial leverage influence IPO returns. Financial leverage is monitored by the DER ratio, while earnings management is evaluated using the distributive accrual modified Jones method. Companies listing on the Indonesia Stock Exchange as part of an initial public offering (IPO) between 2016 and 2019 make up the population. 153 businesses were selected at random from the pool of potential respondents using a purposive sampling method. Multiple linear regression is the method of analysis used here. According to the findings of this research, the current ratio and financial leverage affect initial return whereas earnings management does not

Copyrights © 2024




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Kajian Akuntansi dan Auditing
Website

Abbrev

JKAA

Publisher

Universitas Bung Hatta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting ...