Universitas Syiah Kuala | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

    THESES
Dini Khairina, PENGARUH REPUTASI UNDERWRITER, REPUTASI AUDITOR, DAN RETENSI KEPEMILIKAN TERHADAP UNDERPRICING PADA INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA. Banda Aceh Program Studi Magister Akuntansi,2023

Penelitian ini bertujuan untuk menguji pengaruh reputasi underwriter, reputasi auditor, dan retensi kepemilikan terhadap underpricing pada initial public offering di bursa efek indonesia. metode penelitian kuantitatif dengan mengumpulkan data menggunakan instrumen penelitian untuk kemudian dilakukan analisis data secara kuantitatif/statistik . populasi yang digunakan dalam penelitian ini adalah perusahaan yang mengalami underpricing pada saat melakukan ipo di bei tahun 2019 sampai 2020. proses pemilihan sampel diambil berdasarkan kriteria, dari 106 jumlah perusahaan yang ipo, 96 perusahaan yang digunakan sebagai sampel. metode analisis data dalam penelitian ini menggunakan model regresi berganda (multiple regression analysis). hasil penelitian menunjukan bahwa reputasi underwriter dan reputasi auditor berpengaruh positif terhadap underpricing. sedangkan hasil penelitian retensi kepemilikan tidak berpengaruh terhadap underpricing. kata kunci: underpricing, reputasi underwriter, reputasi auditor, retensi kepemilikan



Abstract

This research aims to examine the influence of underwriter reputation, auditor reputation, and ownership retention on underpricing in the initial public offering on the Indonesian stock exchange. Quantitative research methods by collecting data using research instruments to then done quantitative/statistical data analysis. The population used in this study were companies that experienced underpricing when conducting an IPO on the IDX (Indonesian stock exchange) from 2019 to 2020. The sample selection process was taken based on criteria, out of 106 companies that had IPOs, 96 companies were used as samples. The method of data analysis in this study uses a multiple regression analysis . The results showed that the reputation of the underwriter and auditor reputation had a positive influence on underpricing. Whereas, the results of ownership retention research have no influence on underpricing. Keywords: Underpricing, Underwriter Reputation, Auditor Reputation, Ownership Retention



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