PENGARUH MANAJEMEN LABA, RASIO KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI

PENGARUH MANAJEMEN LABA, RASIO KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI

Authors

  • Kiki Akbar Rizki Universitas Mahasaraswati Denpasar
  • Agus Wahyudi Salasa Gama Universitas Mahasaraswati Denpasar
  • Ni Putu Yeni Astiti Universitas Mahasaraswati Denpasar

DOI:

https://doi.org/10.61938/fm.v16i2.264

Keywords:

Profit Manajement, Financial Ratios, Corporate Governance

Abstract

Bond rating is a transferable medium-term debt that contains a promise
from the issuing party to pay the interest at a specified period and settle the debt
principal at a predetermined time to the bond buyer. This study aims to re-examine
the influence of earnings management, financial ratios, and corporate governance
mechanisms on bond ratings. The sample in this study are 10 financial and non
financial companies listed on Indonesia Stock Exchange for period 2013-2016.
Research sample determination is using purposive sampling method. Research data
was analyzed by using logistic regression analysis. The results showed that earnings
management does not affect the bonds rating which shown with a significance value
of 0.284. The financial ratios also has no effect on bond’s rating which is shown
with a significance value of 0.856. And corporate governance also has no significant
effect on bonds rating with significance level of 0.885.

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Published

2018-07-17

How to Cite

Rizki, K. A., Salasa Gama, A. W., & Yeni Astiti, N. P. (2018). PENGARUH MANAJEMEN LABA, RASIO KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI: PENGARUH MANAJEMEN LABA, RASIO KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI. Forum Manajemen, 16(2), 43–53. https://doi.org/10.61938/fm.v16i2.264

Issue

Vol. 16 No. 2 (2018): Jurnal STIMI Vol. 16 No. 2 - 2018

Section

Articles