ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI TERHADAP INITIAL RETURN
The research aims to analyze and investigate how to influence the selection of good accounting method of depreciation and inventories at companies that do the Initial Public Offering (IPO) on the initial returns, (empirical study of companies listed on the Jakarta Stock Exchange, which performs the...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2011
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| Subjects: |
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| author | , Wawan Andang Saputra , Jogiyanto Hartono M., Prof. Dr., M.B.A. |
| author_facet | , Wawan Andang Saputra , Jogiyanto Hartono M., Prof. Dr., M.B.A. |
| author_sort | , Wawan Andang Saputra |
| collection | UGM |
| description | The research aims to analyze and investigate how to influence the selection of good
accounting method of depreciation and inventories at companies that do the Initial Public
Offering (IPO) on the initial returns, (empirical study of companies listed on the Jakarta Stock
Exchange, which performs the Initial Public Offering in 2005-2009). The data used comes from
the financial statements of each company and sourced from the Jakarta Stock Exchange through
a web site www.idx.co.id.
The population in this study are all companies that do the initial public offering listed on
the Jakarta Stock Exchange period 1 January 2005 to December 31, 2009, and there were 74
companies that did IPOs during the period. The number of samples that meet established criteria
obtained by 39 units. To prove the hypothesis, tested using multiple regression analysis, t test
with significance level of 5% and to prove that there is no deviation on the regression results
were tested with classical assumptions (normality, multicolinierity, autocorrelation, and
heterocedastisity).
The result of tests performed on 39 samples of companies in initial public offering, the
independent variables showed that the straight-line depreciation accounting method does not
significantly influence initial returns compared with other depreciation accounting method,
while the FIFO method of inventory significant effect on initial returns compared to other
inventory accounting methods. The amount of influence of independent variables on the initial
return is 6.4%, while the rest equal to 93.6% influenced by other variables not included in this
study.
The results of this study, the two independent variables, there is only one variable,
namely inventory accounting method that has a significant influence on initial returns, while the
variable accounting method of depreciation is not significant to initial returns. |
| first_indexed | 2024-03-13T22:06:01Z |
| format | Thesis |
| id | oai:generic.eprints.org:89042 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:06:01Z |
| publishDate | 2011 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:890422014-08-20T02:54:18Z https://repository.ugm.ac.id/89042/ ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI TERHADAP INITIAL RETURN , Wawan Andang Saputra , Jogiyanto Hartono M., Prof. Dr., M.B.A. ETD The research aims to analyze and investigate how to influence the selection of good accounting method of depreciation and inventories at companies that do the Initial Public Offering (IPO) on the initial returns, (empirical study of companies listed on the Jakarta Stock Exchange, which performs the Initial Public Offering in 2005-2009). The data used comes from the financial statements of each company and sourced from the Jakarta Stock Exchange through a web site www.idx.co.id. The population in this study are all companies that do the initial public offering listed on the Jakarta Stock Exchange period 1 January 2005 to December 31, 2009, and there were 74 companies that did IPOs during the period. The number of samples that meet established criteria obtained by 39 units. To prove the hypothesis, tested using multiple regression analysis, t test with significance level of 5% and to prove that there is no deviation on the regression results were tested with classical assumptions (normality, multicolinierity, autocorrelation, and heterocedastisity). The result of tests performed on 39 samples of companies in initial public offering, the independent variables showed that the straight-line depreciation accounting method does not significantly influence initial returns compared with other depreciation accounting method, while the FIFO method of inventory significant effect on initial returns compared to other inventory accounting methods. The amount of influence of independent variables on the initial return is 6.4%, while the rest equal to 93.6% influenced by other variables not included in this study. The results of this study, the two independent variables, there is only one variable, namely inventory accounting method that has a significant influence on initial returns, while the variable accounting method of depreciation is not significant to initial returns. [Yogyakarta] : Universitas Gadjah Mada 2011 Thesis NonPeerReviewed , Wawan Andang Saputra and , Jogiyanto Hartono M., Prof. Dr., M.B.A. (2011) ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI TERHADAP INITIAL RETURN. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=51266 |
| spellingShingle | ETD , Wawan Andang Saputra , Jogiyanto Hartono M., Prof. Dr., M.B.A. ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI TERHADAP INITIAL RETURN |
| title | ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI
TERHADAP INITIAL RETURN |
| title_full | ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI
TERHADAP INITIAL RETURN |
| title_fullStr | ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI
TERHADAP INITIAL RETURN |
| title_full_unstemmed | ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI
TERHADAP INITIAL RETURN |
| title_short | ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI
TERHADAP INITIAL RETURN |
| title_sort | analisis pengaruh pemilihan metode akuntansi terhadap initial return |
| topic | ETD |
| work_keys_str_mv | AT wawanandangsaputra analisispengaruhpemilihanmetodeakuntansiterhadapinitialreturn AT jogiyantohartonomprofdrmba analisispengaruhpemilihanmetodeakuntansiterhadapinitialreturn |