CHANDRA, RAFELINO (2026) PENGARUH INFORMASI AKUNTANSI DAN NON-AKUNTANSI TERHADAP INITIAL RETURN DENGAN OVERSUBSCRIPTION SEBAGAI VARIABEL MEDIASI. S1 thesis, UNIVERSITAS KATOLIK SOEGIJAPRANATA SEMARANG.
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Abstract
Penelitian ini menguji pengaruh informasi akuntansi dan non-akuntansi terhadap initial return dengan oversubscription sebagai variabel mediasi pada 119 perusahaan E-IPO di BEI periode 2023-2025. Hasil Uji Sobel menunjukkan bahwa oversubscription berperan sebagai mediator pada dua variabel independen (konsorsium underwriter dan TATO) dengan pola full mediation dan competitive mediation, sementara enam hipotesis mediasi lainnya ditolak. Oversubscription terbukti menjadi faktor paling dominan yang berpengaruh positif terhadap initial return. Current ratio dan TATO berpengaruh negatif terhadap initial return, sementara konsorsium underwriter berpengaruh positif terhadap oversubscription. Adapun reputasi underwriter, persentase penawaran saham, DER, ROE, dan PER tidak terbukti berpengaruh signifikan. This study examines the effect of accounting and non-accounting information on initial return with oversubscription as a mediating variable on 119 E-IPO companies in Indonesia (20232025). The Sobel test results show that oversubscription acts as a mediator for two independent variables (underwriter consortium and TATO) with full mediation and competitive mediation patterns, while the other six mediation hypotheses are rejected. Oversubscription has the strongest positive effect on initial return. Current ratio and TATO negatively affect initial return, while underwriter consortium positively affects oversubscription. Underwriter reputation, percentage of shares offered, DER, ROE, and PER have no significant effect.
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | 600 Technology (Applied sciences) > 650 Management > 657 Accounting |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| Depositing User: | mr Dwi Purnomo |
| Date Deposited: | 28 Oct 2026 03:54 |
| Last Modified: | 28 Oct 2026 03:54 |
| URI: | http://repository.unika.ac.id/id/eprint/40529 |
| Keywords: | E-IPO, initial return, oversubscription |
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