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Pengaruh Informasi Keuangan dan Non Keuangan terhadap Tingkat Underpricing (Studi Empiris pada Perusahaan Non Keuangan yang Melakukan Initial Public Offering di BEI Pada Tahun 2015-2017)

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dc.contributor Fakultas Ekonomi dan Bisnis
dc.creator Aulia, Lulu
dc.creator Tandika, Dikdik
dc.date 2019-01-26
dc.date.accessioned 2019-09-13T04:14:08Z
dc.date.available 2019-09-13T04:14:08Z
dc.identifier http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/15931
dc.identifier.uri http://hdl.handle.net/123456789/25246
dc.description Abstract. This research was aimed to find out the influence of financial and non financial information in the form of Return On Equity (ROE), Return On Assets (ROA), Earning Per Share (EPS), Company Size, and Underwriter Reputation  on the underpricing level at indonesia stock exchange. of companies that conduct Initial Public Offering (IPO). The population in this study are companies that conduct IPOs listed on the Indonesia Stock Exchange in the 2015-2017 period outside of companies from other banking groups and financial institutions.The sampling technique used was purposive sampling method and obtained a sample of 10 companies conducting IPOs. and listed on the Stock Exchange in 2015-2017 and the company's financial statements during the period 2015-2017, as well as the company's prospectus.The data analysis technique used is a multiple linear regression with a significance of 0.05. Based on the results of data analysis using partial test (t test), ROA, and ROE have a significant effect on the positive level of underpricing. And then EPS does not affect the level of underpricing. While the Company Size and Underwriter's Reputation have a significant negative effect on the level of underpricing. The results of this study indicate that there is a simultaneous influence between financial and non-financial information on underpricing. As well as showing the coefficient of determination produced is equal to 0.475 or 47.5%, meaning that underpricing is influenced by financial and non-financial information by 47.5%. While the remaining 52.5% is caused by other factors other than financial and non-financial information. Keywords: Return On Equity (ROE), Return On Assets (ROA), Earning Per Share (EPS), Company Size, Underwriter Reputation, Underpricing, Initial Public Offering (IPO)  Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh informasi keuangan dan non keuangan yang berupa Return On Equity (ROE), Return On Assets (ROA), Earning Per Share (EPS, Ukuran Perusahaan serta Reputasi Underwriter terhadap tingkat Underpricing  pada perusahaan yang melakukan Initial Public Offering (IPO). Populasi dalam penelitian ini yaitu perusahaan yang melakukan IPO yang tercatat di Bursa Efek Indonesia pada periode 2015-2017 diluar perusahan dari kelompok perbankan dan Lembaga keuangan liannya. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan didapatkan sampel sebanyak 10 perusahaan yang melakukan IPO dan listed di BEI tahun 2015-2017dan laporan keuangan perusahaan selama perioder 2015-2017, serta prospectus perusahaan. Teknik analisis data yang digunakan adalaha regresi linier berganda dengan signifikasi 0,05. Berdasarkan hasil analisis data dengan menggunakan uji parsial (uji t), ROA, dan ROE berpengaruh signifkan ke arah positif terhadap tingkat underpricing. Lallu EPS tidak berpengaruh terhadap tingkat underpricing.  Sedangkan Ukuran Perusahaan dan Reputasi Underwriter berpengaruh signifikan negatif terhadap tingkat underpricing. Hasil penelitian ini menunjukan bahwa terdapat pengaruh secara simultan antara informasi keuangan dan non keuangan terhadap underpricing. Serta menunjukan koefisien determinasi yang dihasilkan adalah sebesar 0,475 atau 47,5% artinya bahwa underpricing dipengaruhi informasi keuangan dan non keuangan sebesar 47,5%. Sedangkan sisanya 52,5% disebabkan oleh faktor lain diluar vaiabel informasi keuangan dan non keuangan. Kata kunci : Return On Equity (ROE), Return On Assets (ROA), Earning Per Share (EPS), Ukuran Perusahaan, Reputasi Underwriter, Underpricing, Initial Public Offering (IPO)
dc.format application/pdf
dc.language eng
dc.publisher Universitas Islam Bandung
dc.relation http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/15931/pdf
dc.rights Copyright (c) 2019 Prosiding Manajemen
dc.source Prosiding Manajemen; Vol 5, No 1, Prosiding Manajemen (Februari, 2019); 624-633
dc.source Prosiding Manajemen; Vol 5, No 1, Prosiding Manajemen (Februari, 2019); 624-633
dc.source 2460-6545
dc.subject Manajemen
dc.subject Return On Equity (ROE), Return On Assets (ROA), Earning Per Share (EPS), Ukuran Perusahaan, Reputasi Underwriter, Underpricing, Initial Public Offering (IPO)
dc.title Pengaruh Informasi Keuangan dan Non Keuangan terhadap Tingkat Underpricing (Studi Empiris pada Perusahaan Non Keuangan yang Melakukan Initial Public Offering di BEI Pada Tahun 2015-2017)
dc.type info:eu-repo/semantics/article
dc.type info:eu-repo/semantics/publishedVersion
dc.type Peer-reviewed Article
dc.type Kuantitatif


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