ANALISIS PENGARUH RASIO-RASIO KEUANGAN TERHADAP UNDERPRICING PERUSAHAAN YANG MELAKUKAN PENAWARAN UMUM PERDANA DI BURSA EFEK JAKARTA

Main Author: Liana Susanto
Format: Article application/octet-stream eJournal
Bahasa: eng
Terbitan: Jurnal Akuntansi. , 2010
Subjects:
PER
ROE
ROA
Online Access: http://journal.tarumanagara.ac.id/index.php/ea/article/view/645
Daftar Isi:
  • The objective of this study is to examine the effects of financial ratios (Financial Leverage, Price Earnings Ratio, Return on Equity, Price Book Value to Equity, and Return on Assets) on initial returns for firms that experienced underpricing on their Initial Public Offering (IPO). The sample of this study is 32 firms listed in Jakarta Stock Exchange during 2001-2006. The hypothesis test is the multiple linear regression. Partially, the result shows that only PER influence underpricing significantly. Simultaneous test shows that regression model in this study can be used to predicts underpricing.