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This study aims to examine the factors affecting the rating of obligations provided by PEFINDO on public companies listed on the Indonesia Stock Exchange with observation period 2012-2016. Independent variables in this study are company characteristics consisting of retained earnings and profitability, obligation characteristics consisting of obligation guarantee and obligation maturity, and auditor reputation. The sample was taken by using purposive technique and obtained 203 public companies listed in Indonesia Stock Exchange. Regression results show that the retained earnings, profitability, and reputation of the auditor are positively influenced by the obligation rating, while the obligation guarantee and obligation maturity have no effect on the bond rating.&#x0D;&#x0D;Abstrak &#x0D;Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi peringkat obligasi yang diberikan PEFINDO pada perusahaan publik yang terdaftar pada Bursa Efek Indonesia dengan periode pengamatan 2012 – 2016. Variabel independen dalam penelitian ini berupa karakteristik perusahaan yang terdiri dari laba ditahan dan profitabilitas, karakteristik obligasi yang terdiri dari jaminan obligasi dan umur obligasi, serta reputasi auditor. Sampel diambil dengan menggunakan tehnik purposive dan didapat 203 perusahaan publik yang terdaftar di Bursa Efek Indonesia. Hasil regresi menunjukkan bahwa besar laba ditahan, profitabilitas, dan reputasi auditor bepengaruh positif terhadap peringkat obligasi, sedangkan jaminan obligasi dan umur obligasi tidak berpengaruh terhadap peringkat obligasi.

Pengaruh Karakteristik Perusahaan, Karakteristik Obligasi, Reputasi Auditor Terhadap Peringkat Obligasi