PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN LIKUIDITAS TERHADAP PERINGKAT OBLIGASI
ABSTRACT: This research aimed
to test positive influence Good Corporate Governance implementation,
profitability and liquidity of the bond rating. The theory used in this
research is the stewardship theory, agency theory and signal theory. The
population in this study is manufacturing company that issues bonds and listed
on the Stock Exchange period 2011-2015. The samples used in this study were 40
companies with sampling purposive sampling technique. The collected data using
by non-participant observation method. Data analysis technique used is Logistic
Regression. The results of this research showed that the Good Corporate
Governance and liquidity positive and significant impact on bond ratings. While
profitability does not affect the bond ratings.
Penulis: Indah Kusuma Sari,
Gerianta Wirawan Yasa
Kode Jurnal: jpakuntansidd160083
