Pengaruh Informasi Keuangan Dan Non Keuangan Terhadap Tingkat Underprice Pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Di Bursa Efek Indonesia Periode 2017-2020
Penelitian ini bertujuan untuk mengetahui pengaruh informasi keuangan dan non keuangan berupa Return on Equity (ROE), Return on Assets (ROA), dan Reputasi Underwriter terhadap tingkat underpricing di bursa efek indonesia. Populasi dalam penelitian ini adalah perusahaan yang melakukan IPO yang terdaftar di Bursa Efek Indonesia periode 2017-2020 di luar perusahaan dari grup perbankan dan lembaga keuangan lain.. Teknik analisis data yang digunakan adalah regresi linier berganda dengan signifikansi 0,05. Berdasarkan hasil analisis data dengan menggunakan uji parsial (uji t), ROA berpengaruh signifikan terhadap tingkat negatif underpricing. Dan kemudian ROE tidak mempengaruhi tingkat underpricing. Reputasi Underwriter tidak berpengaruh negatif signifikan terhadap tingkat underpricing. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh secara simultan antara informasi keuangan dan non keuangan terhadap underpricing. Serta menunjukkan koefisien determinasi yang dihasilkan sebesar 56,8% artinya underpricing dipengaruhi oleh informasi keuangan dan non keuangan sebesar 56,8% Sedangkan sisanya 43,2% disebabkan oleh faktor lain selain keuangan dan non keuangan. -informasi keuanganThis research was aimed to find out the influence of financial and non financial information in the form of Return on Equity (ROE), Return on Assets (ROA), and Underwriter Reputation on the underpricing level at indonesia stock exchange. The population in this study are companies that conduct IPOs listed on the Indonesia Stock Exchange in the 2017-2020 period outside of companies from other banking groups and financial institutions.The sampling technique used was purposive sampling method and obtained a sample of 74 companies conducting IPOs.The data analysis technique used is a multiple linear regression with a significance of 0.05. Based on the results of data analysis using partial test (t test), ROA, have a significant effect on the negative level of underpricing. And then ROE does not affect the level of underpricing. Underwriter's Reputation does not affect a significant negative effect on the level of underpricing. The results of this study indicate that there is a simultaneous influence between financial and non-financial information on underpricing. As well as showing the coefficient of determination produced is equal to 56,8 % meaning that underpricing is influenced by financial and non-financial information by 56,8 % While the remaining 43,2 % is caused by other factors other than financial and non-financial information
