ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN EARNING PER SHARE TERHADAP UNDERPRICING INITIAL PUBLIC OFFERING (IPO) (Pada perusahaan non perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2017)

Penulis

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DOI:

https://doi.org/10.31000/c.v3i2.1825

Abstrak

penelitian ini untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, financial leverage dan earning per share terhadap underpricing Initial Public Offering (IPO)pada perusahaan non perbankanyang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2013-2017.

Populasi penelitian ini meliputi seluruh perusahaan non perbankanyang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 60 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi linear berganda.

Hasil penelitian menunjukkan bahwa profitabilitas, financial leveragedan earning per share tidak berpengaruh secara signifikan terhadap underpricing, sedangkan ukuran perusahaan berpengaruh signifikan terhadap underpricing, dan profitabilitas, ukuran perusahaan,financial leveragedan earning per share secara bersama-sama berpengaruh terhadap underpricing.

 

Kata Kunci : underpricing, profitabilitas, ukuran perusahaan, financial leverage,earning per share,initial public offering

Unduhan

Diterbitkan

2019-08-17

Terbitan

Vol 3 No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan

Bagian

Articles

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