BibTex Citation Data :
@article{DJA19260, author = {Oktiana Rustami and Etna Nur Afri Yuyetta}, title = {ANALISIS PENGARUH BIAYA AUDIT, PRAKTIK TATA KELOLA PERUSAHAAN, DAN STRUKTUR KEPEMILIKAN TERHADAP IPO UNDERPRICING}, journal = {Diponegoro Journal of Accounting}, volume = {6}, number = {3}, year = {2017}, keywords = {Fee audit, corporate governance practice, corporate governance, board size, audit committee, independent board of commissioner, ownership structure, ownership concentration, institutional ownership, manajerial ownership, and IPO underpricing}, abstract = { This study aimed to examine the effect of audit fee, corporate governance structure, such as board size, audit committee, independent board of commissioner, and ownership structure such as ownership concentration, institutional ownership, and manajerial ownership to IPO underpricing. The sampling method in this research is purposive sampling. The criteria used company is the company that has complete prospectus that include the amount of accountant public fee and the non-financial company. Based on the sampling criteria established during the years 2010-2015 was obtained by 83 companies. The analysis tool used is SPSS 21 with double linier regression analysis. The results show that fee audit and board size variables had negatively significant influence on IPO underpricing. Audit committee, independent board of commissioner, ownership concentration, institutional ownership, and manajerial ownership had no significant influence on IPO underpricing. }, issn = {2337-3806}, pages = {489--502} url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/19260} }
Refworks Citation Data :
This study aimed to examine the effect of audit fee, corporate governance structure, such as board size, audit committee, independent board of commissioner, and ownership structure such as ownership concentration, institutional ownership, and manajerial ownership to IPO underpricing. The sampling method in this research is purposive sampling. The criteria used company is the company that has complete prospectus that include the amount of accountant public fee and the non-financial company. Based on the sampling criteria established during the years 2010-2015 was obtained by 83 companies. The analysis tool used is SPSS 21 with double linier regression analysis.
The results show that fee audit and board size variables had negatively significant influence on IPO underpricing. Audit committee, independent board of commissioner, ownership concentration, institutional ownership, and manajerial ownership had no significant influence on IPO underpricing.
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806