PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP UNDERPRICING
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh struktur corporate governance terhadap underpricing pada saat perusahaan melakukan initial public offering (IPO) di Bursa Efek Indonesia (BEI). Struktur corporate governance yang diuji meliputi jumlah anggota dewan komisaris, dewan komisaris independen, dan ukuran komite audit. Penelitian ini dilakukan menggunakan model regresi berganda dengan sampel sebanyak 137 perusahaan dari 150 perusahaan yang melakukan IPO di BEI pada periode 2014-2018. Teknik pengumpulan data dalam penelitian ini adalah data sekunder dan diolah dengan program SPSS 20. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris berpengaruh terhadap underpricing, sedangkan variabel lain yaitu dewan komisaris independen dan ukuran komite audit tidak berpengaruh terhadap underpricing.
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