PENGARUH FAKTOR-FAKTORFUNDAMENTAL TERHADAP FENOMENA PEMILIHAN AUDITOR PADA PROSES PENAWARAN UMUM PERDANA (IPO)(Studi Kasus pada Perusahaan Masuk Bursa yang Melakukan Penawaran Umum Perdana di Bursa Efek Jakarta [Bursa Efek Indonesia] Tahun 2003-2006)

PENGARUH FAKTOR-FAKTORFUNDAMENTAL TERHADAP FENOMENA PEMILIHAN AUDITOR PADA PROSES PENAWARAN UMUM PERDANA (IPO)(Studi Kasus pada Perusahaan Masuk Bursa yang Melakukan Penawaran Umum Perdana di Bursa Efek Jakarta [Bursa Efek Indonesia] Tahun 2003-2006)

 

Iis Nurasiah 1

1Jurusan Manajemen Sekolah Tinggi Ilmu Ekonomi Bina Bangsa Banten

 

ABSTRACT

The aim of this study was to determine and analyze the tendency of companies to enter the market ahead of its initial public offering switch or keep the auditor of large-scale and large-cap company trends selecting auditors large scale compared to small-cap companies 2003-2006. The object of research in this thesis are the companies to enter the market that the initial public offering (IPO) at the Indonesian Stock Exchange (BEI) 2003-2006. The sampling technique used was purposive sampling method, the technique of sampling with particular consideration. And the number of samples selected in this study were 30 (thirty) companies PUP period 2003-2006. The data used to support the research, which is a type of secondary data, to processing the data using statistical methods parametric as follows: descriptive statistics analytical and causal, classic assumption test (normality test, multicollinearity, heteroscedasticity test and autocorrelation test), multiple regression analysis , multiple correlation analysis (correlation coefficient and the coefficient of determination), and then testing the hypothesis by using statistical methods F test and t test. Results from this study, with a significance level of 5%, obtained F count equal to 2.798, while the F table 2.97, because F test smaller than F table is 2.798 < 2.97, then simultaneously the independent variable has no significant effect on the dependent variable , While partially obtained t for quality underwriter of 2.689, for the debt to assets of -1.093, to net income over total equity amounted to 0.141, and for the life of the company amounted to 0.601, with a significant level of 5% was obtained for 2,052 t-table, then partially only the variable quality of underwriters who have significant influence on a scale of auditors.  While three other variables have no significant effect on the auditor scale. This is because t test of these three variables < t table. And based on the calculation of the coefficient of determination (Adjusted R Square), then together quality underwriter, debt to asset, net income over total equity, and the age of the company (market capitalization) only affects the scale of auditors of 19.9%.

 

Keywords: Market capitalization, kualitas underwriter, debt to asset, net income over total equity, skala auditor

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