Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Vol. 1 No. 2 (2006): Juli

ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI TERHADAP TINGKAT UNDERPRICING SAHAM PERDANA

Susi Dwimulyani (Fakultas Ekonomi Universitas Trisakti)
Edwin Arius (Fakultas Ekonomi Universitas Trisakti)



Article Info

Publish Date
03 Apr 2019

Abstract

This paper is want to study and check the influence of accounting methods choices to underpricing level of Initial Public Offering (IPO). Sample data are used 64 companies Initial Public Offering lists in Jakarta Stocks Exchange of the year 2000-2003. Accountingmethod comprises fixed asset accounting depreciation method, accounting inventory method and also signal of ownership. The analysis of data using Independent Sample T test and Single Regression.The result of this research shows that examination score bigger than 0,05 by using independent sample T test and Single Regression with significant level 0.05. If the result of examination show smaller than significant level hypothesis can be accepted, if level significant bigger than 0.05, hence hypothesis refused. Hypothesis 1 and 2 had thesignificant level bigger than 0.05. So in this research hypothesis 1 and 2 are refused, because no different significant underpricing means was caused by the choices of accounting methods. Hypothesis 3 had the significant level smaller than 0.05. So in thisresearch hypothesis 3 is accepted, because there is significant influence from signal of ownership to underpricing level.

Copyrights © 2006






Journal Info

Abbrev

jipak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, ...