FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN MANUFAKTUR DI BEI
ABSTRACT: This research
aims at providing
empirical evidence on
factor that affect
obligation ratings prediction.
The variables on this research consist of leverage, size, profitability,
growth, maturity, secure, and auditor reputation. The sample of this
research consist of 11
manufacturing firms are
listed in Indonesian
Stock Exchange and rated by
PT. PEFINDO from 2007-2010. The type of data used in this research was
secondary data. Logistic regression is used to test the hypothesis. The result
of this research shows that all variables generally can be the instrument for
predicting the corporate bond rating. However, only secure is significant
variable determining obligation ratings. Leverage, size, profitability, growth,
maturity, and auditor
reputation are insignificant
variables determining obligation
ratings. The result of this
research indicates that in general, the obligation manufacturing firms in
Indonesia are investment grade.
Keywords: Rating Obligation,
Leverage, Size, Profitability, Growth, Maturity, Secure, Auditor Reputation
Penulis: ARVIAN PANDUTAMA
Kode Jurnal: jpakuntansidd120040
