Pengaruh Jumlah Anggota Dewan Direksi Perempuan, Jumlah Anggota Dewan Komisaris Independen Terhadap Underpricing Dengan Ukuran Perusahaan Sebagai Variabel Kontrol (Studi Empiris Pada Perusahaan Yang Melakukan IPO Di BEI Periode Tahun 2016-2020)

Authors

  • Tiur Mauida Al Muniro Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Veteran Bangun Nusantara Sukoharjo
  • Purwanto Purwanto Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Veteran Bangun Nusantara Sukoharjo
  • Made Wedaswari Manajemen, Universitas Veteran Bangun Nusantara Sukoharjo

DOI:

https://doi.org/10.25273/jap.v1i1.15331

Keywords:

Underpricing IPO, Struktur Dewan, Direksi Perempuan, Komisarisaris Independen, Ukuran Perusahaan (firm size)

Abstract

Permasalahan yang sering kali muncul saat kegiatan IPO adalah terjadinya underpricing. Kondisi yang terjadi ketika harga saham perdana lebih rendah dibanding harga penutupan saham IPO pada hari pertama di pasar sekunder. Setelah puluhan tahun investigasi, harga penawaran umum perdana (IPO) masih menjadi masalah. Pasar saham negara berkembang menarik bagi investor internasional. Misalnya, underpricing IPO di pasar saham Cina jauh lebih parah daripada kebanyakan saham lain di dunia. Mengingat penelitian sebelumnya tidak memperhatikan pengaruh struktur dewan terhadap fenomena underpricing perusahaan IPO, peneliti ini akan mempertimbangkan proporsi dari saham dewan direksi dalam struktur jumlah komisaris independen, jumlah direksi perempuan yang terkait dengan underpricing perusahaan. Penelitian ini dilakukan terhadap perusahaan yang melakukan IPO di Bursa Efek Indonesia pada tahun 2016-2020, dengan menggunakan jumlah anggota dewan direksi perempuan, jumlah anggota dewan komisaris independen, ukuran perusahaan. Pengujian yang dilakukan diantaranya adalah analisis statistik deskriptif, uji normalitas dan uji hipotesis. Pada penelitian ini menggunakan metode kuantitatif dan menggunakan variabel kontrol.

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Published

2023-01-11

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Vol. 1 No. 1 (2023): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN

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