{"title":"财务和非财务信息对 2019-2021 年印尼证券交易所首次公开募股公司初始回报的影响","authors":"Khusnul Khatimah, Ansyarif Khalid","doi":"10.26740/jupe.v12n1.p51-60","DOIUrl":null,"url":null,"abstract":"This study aims to determine the effect of financial and non financial information as measured by Earning per Share (EPS), Return On Assets (ROA), Debt to Equity Ratio (DER), Leverage Level and Company Age on Intial return in companies that conduct an IPO and be listed on the Indonesia Stock Exchange.The type of research used in this research is quantitative research. The sample in this study is a manufacturing company that conducts an initial public offering (IPO) and is listed on the Indonesia Stock Exchange in 2019-2021 using the purposive sampling method. Purposive sampling is a sampling technique with certain criteria which results in a total sample of 23 companies. The type of data used in this research is quantitative data in the form of annual financial reports. Data sources used in data collection include secondary data. The data analysis classical assumptions. The purpose showed that partially based on the T-Test Earning Per Share (EPS) had a positive and significant effect on Initial Return. Return On Asset (ROA), Debt To Equity Ratio (DER), Leverage Level and Company Age have no effect on Intial Return.","PeriodicalId":191502,"journal":{"name":"Jurnal Pendidikan Ekonomi (JUPE)","volume":"54 10","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Informasi Keuangan dan Non Keuangan Terhadap Initial Return pada Perusahaan yang Melakukan IPO di Bursa Efek Indonesia pada Tahun 2019-2021\",\"authors\":\"Khusnul Khatimah, Ansyarif Khalid\",\"doi\":\"10.26740/jupe.v12n1.p51-60\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine the effect of financial and non financial information as measured by Earning per Share (EPS), Return On Assets (ROA), Debt to Equity Ratio (DER), Leverage Level and Company Age on Intial return in companies that conduct an IPO and be listed on the Indonesia Stock Exchange.The type of research used in this research is quantitative research. The sample in this study is a manufacturing company that conducts an initial public offering (IPO) and is listed on the Indonesia Stock Exchange in 2019-2021 using the purposive sampling method. Purposive sampling is a sampling technique with certain criteria which results in a total sample of 23 companies. The type of data used in this research is quantitative data in the form of annual financial reports. Data sources used in data collection include secondary data. The data analysis classical assumptions. The purpose showed that partially based on the T-Test Earning Per Share (EPS) had a positive and significant effect on Initial Return. Return On Asset (ROA), Debt To Equity Ratio (DER), Leverage Level and Company Age have no effect on Intial Return.\",\"PeriodicalId\":191502,\"journal\":{\"name\":\"Jurnal Pendidikan Ekonomi (JUPE)\",\"volume\":\"54 10\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-05\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Pendidikan Ekonomi (JUPE)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26740/jupe.v12n1.p51-60\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Pendidikan Ekonomi (JUPE)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26740/jupe.v12n1.p51-60","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在确定以每股收益(EPS)、资产回报率(ROA)、资产负债率(DER)、杠杆水平和公司年龄为衡量标准的财务和非财务信息对首次公开募股并在印度尼西亚证券交易所上市的公司初始回报率的影响。本研究采用的研究类型是定量研究。本研究的样本是2019-2021年进行首次公开募股(IPO)并在印尼证券交易所上市的制造企业,采用的是目的性抽样法。目的性抽样是一种具有特定标准的抽样技术,其结果是样本总数为 23 家公司。本研究使用的数据类型是年度财务报告形式的定量数据。数据收集中使用的数据来源包括二手数据。数据分析采用经典假设。结果表明,部分基于 T 检验的每股收益(EPS)对初始回报率有积极而显著的影响。资产回报率(ROA)、资产负债率(DER)、杠杆水平和公司年龄对初始回报率没有影响。
Pengaruh Informasi Keuangan dan Non Keuangan Terhadap Initial Return pada Perusahaan yang Melakukan IPO di Bursa Efek Indonesia pada Tahun 2019-2021
This study aims to determine the effect of financial and non financial information as measured by Earning per Share (EPS), Return On Assets (ROA), Debt to Equity Ratio (DER), Leverage Level and Company Age on Intial return in companies that conduct an IPO and be listed on the Indonesia Stock Exchange.The type of research used in this research is quantitative research. The sample in this study is a manufacturing company that conducts an initial public offering (IPO) and is listed on the Indonesia Stock Exchange in 2019-2021 using the purposive sampling method. Purposive sampling is a sampling technique with certain criteria which results in a total sample of 23 companies. The type of data used in this research is quantitative data in the form of annual financial reports. Data sources used in data collection include secondary data. The data analysis classical assumptions. The purpose showed that partially based on the T-Test Earning Per Share (EPS) had a positive and significant effect on Initial Return. Return On Asset (ROA), Debt To Equity Ratio (DER), Leverage Level and Company Age have no effect on Intial Return.