Analisis Determinan Net Initial Return pada Perusahaan yang Melakukan IPO di Bursa Efek Indonesia

  • Azizah Setya Ningrum Universitas Telkom
  • Dewa Putra Khrisna Mahardika Universitas Telkom
Keywords: Current Ratio, Return On Asset, Offering, Underwriter Reputation, Net Initial Return

Abstract

This study aims to test and analyze Current Ratio, Return on Asset, Offering, and Underwriter Reputation against Net Initial Return in companies that conducted IPOs on the Indonesia Stock Exchange (IDX) for the period 2015-2019. The population of this study was 181 companies, with a sample of 108 companies for sampling using purposive sampling techniques. This study used IBM SPSS 25 as an analysis tool. The results showed that current ratio, return on asset, offering, and underwriter reputation simultaneously have a significant effect on Net Initial Return. Partially, current ratio and offering variables have no effect on Net Initial Return and Return On Asset and Underwriter Reputation have a significant negative effect on Net Initial Return.

Published
2021-07-13
How to Cite
Ningrum, A. S., & Mahardika, D. P. K. (2021). Analisis Determinan Net Initial Return pada Perusahaan yang Melakukan IPO di Bursa Efek Indonesia. Jurnal Wahana Akuntansi, 16(1), 94-110. https://doi.org/10.21009/wahana.16.016