Davin Maverik
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PENGARUH FAKTOR KEUANGAN TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN PERBANKAN Davin Maverik; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36134

Abstract

This study aims to determine the effect of financial factors on bond ratings of banking companies listed on the Indonesia Stock Exchange in 2018-2021. A total of 64 samples of banking sector company data during 2018-2021 were taken using a purposive sampling technique. The tool used for data calculation in this study is EViews 12. The results of the independent variable research obtained in this study reveal that leverage has a significant negative effect, liquidity and profitability have a not significant positive effect on bond ratings.