ANALISIS PERBEDAAN PEMILIHAN METODE AKUNTANSI TERHADAP TINGKAT UNDERPRICING SAHAM PERDANA

., Adisman (2016) ANALISIS PERBEDAAN PEMILIHAN METODE AKUNTANSI TERHADAP TINGKAT UNDERPRICING SAHAM PERDANA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to examine the different of accounting method on the level of IPO underpricing. The population in this study is a company that did an IPO on the Indonesia Stock Exchange and experiencing underpricing conditions. Samples were determined using the method of cluster system. The research sample is obtained by 53 companies for the variable accounting inventory method, and as many as 82 companies to the variable fixed asset accounting depreciation. Testing the hypothesis using independent sample T-test and Mann-Whitney U Test with SPSS ver. 23. Test results showed that the first hypothesis (H1) which states that there are differences in the level of underpricing occurs in companies that use accounting method of inventory valuation average with companies that use the accounting method of inventory valuation FIFO, was rejected. The second hypothesis (H2) which states that there are differences in the level of underpricing occurs in companies using the straight-line method of depreciation accounting by companies using the declining balance method of depreciation accounting, rejected. Keywords: accounting inventory method, fixed asset accounting depreciation method, and underpricing level.

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