Pengaruh Financial Leverage , Roi, Roe, Reputasi Auditor, dan Reputasi Underwriter terhadap Tingkat Underpricing Saham pada Saat IPO di BEI
The purpose of this research is to prove that financial leverage, ROI, ROE, auditor reputation
and underwriter reputation have an effect on underpricing during IPO. The type of this research
is associative, the population of this study is a company that conducts initial public offering
(IPO) in BEI year 2007-2012. Sampling was done using purposive sampling. Types of data used
are qualitative and quantitative data. The results of this study indicate that the variables of
financial leverage (DER), ROI, ROE, Reputation Auditor, and Reputation Underwriter simultaneously affect the level of underpricing of stocks as evidenced by the F-test results of 3.100 with
a significance level smaller than 0, 05 which is 0,014. While the test results partially (Test T)
shows that only the underwriter reputation only variables that have a significant effect on the
level of underpricing the stock.
Ke ywords: financial leverage, ROI, ROE, auditor reputation, underwriter reputation, underpricing
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).