Record Details

PENGARUH RISIKO USAHA BERBASIS INFORMASI AKUNTANSI TERHADAP PREMIUM PENERBITAN SAHAM PERDANA DI INDONESIA

KINERJA: Journal of Business and Economics

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Field Value
 
Title PENGARUH RISIKO USAHA BERBASIS INFORMASI AKUNTANSI TERHADAP PREMIUM PENERBITAN SAHAM PERDANA DI INDONESIA
 
Creator Manampiring, Melisa Marianni
Ratnaningsih, Dewi
 
Description The purpose of this research is to examine the impact of accounting-based business risks in prospectus to IPOissue premium in Indonesia Capital Market (IDX). Proxies for accounting-based business risks are age of thecompany, company’s size, liquidity, after tax earnings, leverage, and IPO’s offering size.Sample of this research consists of 35 rms listed in Indonesia Capital Market (IDX) that went public during2009 to 2010. Data for this research are taken from Pusat Referensi Pasar Modal (PRPM) located in IndonesiaCapital Market (IDX). This research found that after tax earnings and IPO’s offering size are statisticallysigni cant in determining IPO issue premium.Kewords: issue premium, accounting-based business risks, age of the company, company’s size, liquidity,after tax earnings, leverage, and IPO’s offering size.
 
Publisher Faculty of Economics Universitas Atma Jaya Yogyakarta
 
Contributor
 
Date 2013-09-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.uajy.ac.id/index.php/kinerja/article/view/379
10.24002/kinerja.v17i2.379
 
Source KINERJA; Vol 17, No 2 (2013): Kinerja
2549-1709
0853-6627
 
Language eng
 
Relation https://ojs.uajy.ac.id/index.php/kinerja/article/view/379/426