Pengaruh Book-Tax Differences Dan Struktur Kepemilikan Terhadap Peringkat Obligasi (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia)
Abstract: The study examined
the effect of (1) large positive book-tax defferences on bond rating, (2) large
negative book-tax defferences on bond rating, (3) institusional ounership on
bond rating. This research study
classified the causative. The samples are choices using the purposive sampling
method, the result that in order to obtain 162 sample bonds. Data analysis using ordinal logistic
regression analysis.
The result show (1) large positive book-tax defferences has not negative
significant effect on the bond rating, (2) large negative book-tax defferences
has not negative significant effect on
bond rating, (3) institusional ounership has positive significant effect on
bond rating.
Penulis: Ayu Wahyuni
Kode Jurnal: jpakuntansidd140688
