ANALISIS PENGARUH FAKTOR-FAKTOR INFORMASI AKUNTANSI TERHADAP HARGA SAHAM INITIAL PUBLIC OFFERING (IPO) INDONESIA

Abstract

particular information accounting, is impounded into the pricing of firm making an initial public offering (IPO). This research uses price per share of initial public offering (IPO) as dependent variable. Leverage, earning per share (EPS), size and return on equity (ROE) as independent variable. The population of this study was 49 of all firms that went public during 2006-2008, and sample is whole population, with the result that this research by using cencus method. The result of this research are (1)leverage does’nt have significan influence to price per share of initial public offering (IPO), (2) earning per share have significan influence to price per share of initial public offering (IPO), (3) size does’nt have significan influence to price per share of initial public offering (IPO), (4) return on equity have significan influence to price per share initial public offering (IPO)