Pengaruh Pengungkapan Intellectual Capital dan Reputasi Auditor Terhadap Tingkat Underpricing Pada Perusahaan yang Ipo di Bursa Efek Indonesia Periode 2013-2017

., Sintya (2018) Pengaruh Pengungkapan Intellectual Capital dan Reputasi Auditor Terhadap Tingkat Underpricing Pada Perusahaan yang Ipo di Bursa Efek Indonesia Periode 2013-2017. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT The objectuve of this research is to analyze the effect of related intellectual capital disclosure and reputation of auditor to underpricing. This study use signalling theory as the theory. The population is a company IPO in the Indonesia Stock Exchange (IDX) from 2013-2017 with 93 companies. The data analysis is multiple regression analysis to know the effect of intellectual capital disclosure and reputation of auditor to intention of underpricing of shares in Initial Public Offering on the Indonesian Stock Exchange (IDX) period 2013-2017. The result showed that intellectual capital disclosure have positive affect to intention of underpricing and reputation of auditor have negative affect to intention of underpricing. Keywords: intellectual capital disclosure, reputation of auditor, underpricing

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Keywords, intellectual capital disclosure, reputation of auditor, underpricing
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Book > Accounting Study Program
Depositing User: Yohana Fransiska Auliani
Date Deposited: 25 May 2022 03:53
Last Modified: 25 May 2022 03:53
URI: http://eprints.ukmc.ac.id/id/eprint/7916

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