Open AccessAnalisis Dampak Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Peringkat Obligasi
Author(s) -
Hafizhoh Kaltsum,
Dahlia Tri Anggraini
Publication year - 2021
Publication title -
jurnal akuntansi dan governance
Language(s) - English
Resource type - Journals
ISSN - 2745-4711
DOI - 10.24853/jago.1.2.79-88
Subject(s) - leverage (statistics) , market liquidity , bond credit rating , business , population , nonprobability sampling , bond , business administration , financial system , econometrics , actuarial science , mathematics , statistics , finance , medicine , credit risk , environmental health , credit reference
The aim of this reseach is to analyze the effect of liquidity, leverage, and company size on bond rating which rated by PT. Pemeringkat Efek Indonesia (PEFINDO). The samples were processed by selecting the population with specific criteria (purposive sampling technique), 55 samples obtained from financial statement of financial companies (financing subsector) in www.idx.co.id for the 2014-2018 periods. The quntitative associative method with multiple linear regression analysis as a data analysis technique. The results of this research indicate that both liquidity and leverage have significant negative effect on bond rating partially.Company size has no significant effect on bond rating partially