Analisis Faktor Akuntansi dan Non Akuntansi dalam Memprediksi Peringkat Obligasi Perusahaan Manufaktur
Abstract: The research aims to
explain the influence of accounting and non-accounting factors in predicting the
bonds level. This research uses quantitative approach and takes samples by
using purposive sampling technique,
that is bonds
of manufacture companies
listed in Jakarta
Stock Exchange (Now
is known as Indonesian Stock Exchange, after mergered
with Surabaya Stock Exchange) and listed in the level of bonds issued by
Pefindo in the period of 2003 to 2008. The result of the research shows that
the accounting factor that affects the prediction of bonds level is growth,
while the non-accounting level that does not affect the prediction of bonds
level is auditor reputation.
Penulis: GRACE PUTRI SEJATI
Kode Jurnal: jpadministrasinegaradd100083
