Jurnal AKSI (Akuntansi dan Sistem Informasi)
Vol. 8 No. 1 (2023)

The Effect of Accrual Quality, Underwriter Reputation, and Family Involvement on Corporate Bond Under-pricing

Irma Suryani Indra (Universitas Andalas)
Elvira Luthan (Universitas Andalas)
Amy Fontanella (Unknown)

Article Info

Publish Date
02 Jun 2023

Abstract

This study aims to determine how the influence of Accrual Quality, Underwriter's Reputation and Family Involvement on the under-pricing of corporate bonds in the manufacturing and banking industries during 2017-2021. This research is a quantitative study using secondary data collected through the IDX's official website and the company's website. The population used in this study were all manufacturing and banking companies that issued bonds in 2017-2021 using purposive sampling technique for the sample selection method. This study uses multiple linear analyses, which in this study shows that the reputation of the underwriter has a significant effect on the under-pricing of corporate bonds. Meanwhile, the quality of accruals and family involvement has no significant effect on the under-pricing of corporate bonds.

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Journal Info
Jurnal AKSI (Akuntansi dan Sistem Informasi)
Website

Abbrev

aksi

Publisher

Politeknik Negeri Madiun

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for ...