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Pengaruh reputasi auditor, ukuran perusahaan, financial leverage, dan profitabilitas perusahaan terhadap tingkat underpricing saham perdana dengan umur perusahaan sebagai variabel moderating


Oleh : Amelia Clara

Info Katalog

Nomor Panggil : 2017_TA_AK_023132107

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Vinola Herawaty

Subyek : Financial accounting;Negatively affect the level of underpricing

Kata Kunci : underpricing, initial public offering (IPO), auditor reputation, firm size, profitability


File Repositori
No. Nama File Ukuran (KB) Status
1. 2017_TA_AK_023132107_Halaman-judul.pdf 812.37
2. 2017_TA_AK_023132107_Bab-1.pdf 521.44
3. 2017_TA_AK_023132107_Bab-2.pdf 735.15
4. 2017_TA_AK_023132107_Bab-3.pdf 641.69
5. 2017_TA_AK_023132107_Bab-4.pdf 734.75
6. 2017_TA_AK_023132107_Bab-5.pdf 482.91
7. 2017_TA_AK_023132107_Daftar-pustaka.pdf 481.66
8. 2017_TA_AK_023132107_Lampiran.pdf 974.3

P Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi tingkat underpricing. Variabel-variabel yang diteliti antara lain reputasi auditor, ukuran perusahaan, profitabilitas, financial leverage, dan umur perusahaan. Penelitian ini dilakukan dengan menggunakan analisis regresi linear berganda dengan tingkat signifikansi 5%, alat pengumpul data yang digunakan adalah metode purposive sampling. Sampel sebanyak 93 emiten dari populasi sebanyak 117 perusahaan. Hasil penelitian dapat disimpulkan bahwa : pertama, reputasi auditor, berpengaruh negatif terhadap terhadap tingkat underpricing, kedua, ukuran perusahaan, tidak berpengaruh terhadap tingkat underpricing, ketiga, profitabilitas, tidak berpengaruh terhadap tingkat underpricing, keempat, financial leverage, tidak berpengaruh terhadap tingkat underpricing, kelima, umur perusahaan, tidak berpengaruh terhadap hubungan reputasi auditor dan tingkat underpricing, keenam, umur perusahaan, tidak berpengaruh terhadap hubungan ukuran perusahaan dan tingkat underpricing, ketujuh, umur perusahaan, tidak berpengaruh terhadap hubungan profitabilitas dan tingkat underpricing, dan kedelapan, umur perusahaan, tidak berpengaruh terhadap hubungan financial leverage, dan tingkat underpricing. Hasil penelitian ini diharapkan dapat memberi tambahan informasi kepada investor dan calon investor dalam melakukan strategi investasi di pasar modal, sehingga dapat mengambil keputusan investasi yang dapat mendatangkan keuntungan dan digunakan sebagai pertimbangan, khususnya yang berkaitan dengan masalah keterbukaan informasi bila akan melakukan Initial Public Offering (IPO) untuk memperoleh harga yang optimal.

T The purpose of this study was to analyze the variables that influence the level of underpricing. These factors are auditor reputation, firm size, profitability, financial leverage, and firm age. This research was carried out through the analysis of multiple linear regression with a 5% significance level. Data collection tool that used is purposive sampling method. This research used 93 selected samples from 117 firms available in population. The research concluded that first, auditor reputation, have a negative influence toward the level of underpricing, second, firm size, do not have a influence toward the level of underpricing, third, profitability, do not have a influence toward the level of underpricing, fourth, financial leverage, do not have a influence toward the level of underpricing, fifth, firm age, do not have a influence toward the relationship between auditor reputation and the level of underpricing, sixth, firm age, do not have a influence toward the relationship between firm size and the level of underpricing, seventh, firm age, do not have a influence toward the relationship between profitability and the level of underpricing, and eighth, firm age, do not have a influence toward the relationship between financial leverage and the level of underpricing. The result is expected as additional information not only for investors but also potential investors in making strategy of capital market investment, to make decisions of profitable investment and be used as consideration, especially that related with information disclosure problems if will make an initial public offering (IPO) to obtain the optimal price.

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