FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT UNDERPRICING PADA SAAT PENAWARAN UMUM SAHAM PERDANA
ABSTRACT: This study aims
to examine and analyze
factors that affect the level of
underpricing of shares
in the company made
an initial public
offering (IPO). The
variables studied include
underwriter reputation, auditor
reputation, firm size and
return on asset
(ROA). The study
was conducted using
multiple linear regression
analysis. Data collection using a documentary study with
purposive sampling method. From a population of 76 companies, obtained a sample
of 64 companies. The result can be concluded: first, the underwriter’s
reputation could not show a significant effect on the level of
underpricing. Second, auditor’s
reputation could not
show a significant
effect on the
level of underpricing. Third, firm
size could not
show a significant
effect on the
level of underpricing
and fourth, return
on asset (ROA) successfully demonstrated a significant
effect on the level of underpricing.
Keywords: Underpricing,
Initial Public Offering , Underwriter Reputation, Auditor Reputation, Firm Size
And Return On Asset
Penulis: YURENA PRASTICA
Kode Jurnal: jpakuntansidd120067
