ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI TERHADAP TINGKAT UNDERPRICING SAHAM PERDANA
| Main Author: | Wicaksono, Arief |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/8234/1/ANALISIS_PENGARUH_PEMILIHAN_METODEAKUNTANSI_TERHADAP_TINGKAT_UNDERPRICINGSAHAM_PERDANA.pdf http://eprints.umm.ac.id/8234/ |
Daftar Isi:
- Underpricing is a common phenomenon that is often encountered in every capital market and has been shown by researchers in many countries. This study menginvestivigasi influence the selection of accounting methods on the level of IPO underpricing on the Jakarta Stock Exchange (JSE) during the years 2000-2004. The accounting method used in this study is the depreciation of fixed assets and inventory valuation. There were 74 companies that serve as the final sample. The hypothesis was tested using multiple regression with three models. The results of this study failed to prove the influence of the selection method of accounting for depreciation of fixed assets and inventory valuation, on the level of IPO underpricing.