ANALISIS FAKTOR PERINGKAT OBLIGASI
PADA PERUSAHAAN MANUFAKTUR YANG LISTING
DI BURSA EFEK INDONESIA TAHUN 2010-2014
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
IKASARI, PUTRI ANDIFA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2018-07-06 06:12:51
Abstract :
This study aims to provide empirical evidence about the factors that affect bond ratings. Financial performance consists of a leverage ratio, profitability ratios, liquidity ratios and the age of the bond. The sample in this study was obtained by using purposive sampling technique which consists of manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2010-2014 and have been rated by PT. Pefindo. Of 147 manufacturing companies, just acquired some 17 companies that meet the criteria in the selection process of the sample, the data used in this research is secondary data obtained from the financial statements of each of the manufacturing companies published on the website www.idx.co.id and www.pefindo.com. The data analysis technique used in this study to examine the factors that influence the bond rating analysis techniques logistic Regression (Logistic Regression) with the help of a computer program statistical Package for Social Sciences (SPSS) version 19.0 for Windows. Results of the data analysis in this study showed that of the four independent variables were tested, there are two variables that do not affect the bond ratings, the leverage ratio and liquidity ratio. Meanwhile, two other variables, namely the profitability ratios and the age of the bond (maturity) expressed affect the bond ratings. Keywords: Bond Rating, Leverage, Profitability, Liquidity, Age Bond (Maturity).
This study aims to provide empirical evidence about the factors that affect bond ratings. Financial performance consists of a leverage ratio, profitability ratios, liquidity ratios and the age of the bond. The sample in this study was obtained by using purposive sampling technique which consists of manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2010-2014 and have been rated by PT. Pefindo. Of 147 manufacturing companies, just acquired some 17 companies that meet the criteria in the selection process of the sample, the data used in this research is secondary data obtained from the financial statements of each of the manufacturing companies published on the website www.idx.co.id and www.pefindo.com. The data analysis technique used in this study to examine the factors that influence the bond rating analysis techniques logistic Regression (Logistic Regression) with the help of a computer program statistical Package for Social Sciences (SPSS) version 19.0 for Windows. Results of the data analysis in this study showed that of the four independent variables were tested, there are two variables that do not affect the bond ratings, the leverage ratio and liquidity ratio. Meanwhile, two other variables, namely the profitability ratios and the age of the bond (maturity) expressed affect the bond ratings. Keywords: Bond Rating, Leverage, Profitability, Liquidity, Age Bond (Maturity).
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