SEASONED EQUITY OFFERINGS: ANTARA AGENCY THEORY, WINDOWS OF OPPORTUNITY, DAN PENURUNAN KINERJA H. SRI SULISTYANTO Fakultas Ekonomi Unika Soegijapranata Semarang HARIS WIBISONO Fakultas Ekonomi Universitas Mandala Madiun [Jurnal Akuntansi SNA 6] ABSTRACT Performance declining after seasoned equity offerings can be explained by agency theory and windows of opportunity concepts. Those concepts show the management oportunistic…
JUDUL JURNAL (SNA 14) : KUALITAS AUDIT DAN MANAJEMEN LABA PADA INITIAL PUBLIC OFFERINGS DI INDONESIA Penulis Jurnal : Ari Sita Nastiti Tatang Ary Gumanti Pendahuluan Penetapan harga penawaran (offering price) saham suatu perusahaan yang untuk pertama kalinya go public atau penawaran saham perdana (Initial Public Offerings = IPO) merupakan hal yang tidak mudah dilakukan….
JUDUL JURNAL (SNA 14) : MANAJEMEN LABA DAN TUNNELING MELALUI TRANSAKSI PIHAK ISTIMEWA DI SEKITAR PENAWARAN SAHAM PERDANA Penulis Jurnal : Aaron Guing dan Aria Farahmita (Universitas Indonesia) Pendahuluan Perkembangan pasar modal Indonesia yang pesat menyebabkan munculnya banyak investor maupun perusahaan publik baru. Dalam proses Initial Public Offering (IPO) atau penawaran saham perdana disyaratkan penerbitan…
[wpfilebase tag=file id=23] Apakah Kinerja Jangka Panjang Penawaran Umum Perdana di Indonesia underperformed? Jurnal Akuntansi (SNA – 13) Suherman Dosen Fakultas Ekonomi Universitas Negeri Jakarta Email: [email protected] Abstract Previous research found that long-run share price performance of Indonesian initial public offerings (IPOs) underperformed. My research gives new evidence that the long run performance depends on…
Value Relevance Of Accounting Information And The Pricing Of Indonesian Initial Public Offerings By Drs Tatang Ary Gumanti,M.Bus.Acc.,Phd Abstract The purpose of this study is to examine the relation between accounting measures of total firm risk and the value of firms making initial public offerings (IPOs). The existing explanations of the pricing of IPOs…