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Journal : Visioner

Pengaruh Penerimaan APBD Terhadap Kemandirian Keuangan Kabupaten/Kota di Provinsi Sumatera Barat M Marzuki; Chairil Akhyar; N Nurlela; Fika Yandani
Jurnal Visioner & Strategis Vol 11, No 1 (2022)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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Abstract

This study aims to examine the effect of local taxes, regional levies, profit-sharing fund general allocation funds and special allocation funds for regional financial independence in districts/cities in West Sumatra Province. This study uses secondary data, namely data obtained from district/city APBD realization reports in West Sumatra Province from 2016-2020 by accessing the official website on the website of the Directorate General of Fiscal Balance and the Regional Financial Agency of West Sumatra Province. The data analysis technique was using panel data regression analysis. The results of the analysis in this study indicate that local taxes and revenue-sharing funds have a significant positive effect on regional financial independence, while special allocation funds have a significant negative effect on regional financial independence. Meanwhile, regional levies and general allocation funds have no significant effect on regional financial independence.
Determinasi Underpricing Saham Perusahaan Non Keuangan yang Melakukan IPO di Bursa Efek Indonesia Nurlela Nurlela; Maulida Putri Asri
Jurnal Visioner & Strategis Vol 10, No 1 (2021)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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Abstract

This study aims to see the effect of Debt to Equity Ratio, Return On Equity, Firm Size, Rupiah Exchange Rate (Exchange Rate), Underwriter's Reputation, and Auditor's Reputation on Stock Underpricing at the time of Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) in 2011-2018. The research method in this research is descriptive statistical analysis and multiple linear regression test. The population in this study was 226 companies using purposive sampling technique, 128 companies were obtained as samples from 2011 to 2018. The type of data used was secondary data. Based on the results of the study, it shows that the Rupiah Exchange Rate (Exchange rate) has a significant positive effect on Underpricing, while the Underwriter's Reputation has a significant negative effect on Underpricing, meanwhile Return On Equity, Debt to Equity Ratio, and Auditor Reputation have no significant negative effect on Underpricing and Firm Size does not positive significant effect on underpricing.  Keywords: Stock Underpricing, DER, ROE, Firm Size, Exchange Rate, Underwriter Reputation, and Auditor Reputation