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Journal : Jurnal ULTIMA Accounting

Pengaruh Ukuran Perusahaan, Debt to Equity Ratio, Return on Equity, Produktivitas dan Current Ratio Terhadap Peringkat Obligasi: Studi Empiris pada Perusahaan Keuangan yang Diperingkat oleh PT PEFINDO Periode 2012-2014 dan Terdaftar di BEI Periode 2011-2013 Martinus, Martinus; Suryaningsih, Rosita
Ultimaccounting Jurnal Ilmu Akuntansi Vol 6 No 2 (2014): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v6i2.186

Abstract

The objectives of this research is to examine the effect of Company Size proxied by Total Asset, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity proxied by Total Asset Turn Over (TATO), and Current Ratio (CR) both partially and simultaneously towards Bond Rating. Bond rating is important to be considered by investors and creditors since it can indicate the company's default risk. The objects of this study are financial institution which were entire financial companies that issuing bonds and rated by PT PEFINDO for 2012, 2013, and 2014, and listed at the Indonesia Stock Exchange periode 2011-2013. Total sample in this research are 18 companies that selected with purposive sampling and analyzed by using multiple regression method. The data used in this study are secondary data such as financial statements and list of bond rating PT PEFINDO. The result of this research indicates that (1) Company Size proxied by Total Asset had a significant affect towards bond rating (2) Debt to Equity Ratio (DER) had no effect towards bond rating (3) Return On Equity (ROE) had no effect towards bond rating (4) Productivity proxied by Total Asset Turn Over (TATO) had no effect towards bond rating (5) Current Ratio (CR) had no effect towards bond rating (6) Company Size, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity, and Current Ratio (CR) simultaneously have a significant effect towards Bond Rating. Keywords: Company Size, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity, Current Ratio (CR), Bond Rating
Co-Authors *, Yulius Yohanes A.Yudi Eka Risano, A.Yudi Eka Abdul Rahim Achmad Yahya Teguh Panuju Ade Irma Suryani Adhi Nurhartanto, Adhi Afif, Muhkito Agus Sugiri, Agus Ahmad Suudi Ahmad Yonanda Akbar, Gustian Ilham Al-Yosofie, Muhammad Rafly Amrizal Amrizal Andi Temmassonge Andrianto, Rifqi Rhama anggi saputra Annisa, Resty Anton Anton Anwar, Syaipudin Aprizal Fikri Arif Hidayat ARIF HIDAYAT Arinal Hamni Asnawi Lubis Atesya Kesumawati, Selvi Bayu Hardiono Brata Role, Metoddyus Tri Bungan, Jimiana Cendana Sari, Theresia Yovita Cosella, Messy Deni Achmad Djana, Miftahul Djausal, Gita Paramita Dwi Kurnia Putri Eka Silpiana Elisha, Elisha Endrawan, I Bagus Erika, Teresia Giofani Erismato, Erismato Evita Halim Effendi Exnasia Retno Palupi Handayani Falah, Jericho Al Febriyani, Cela Filya, Kwinny Intan Gunawan, Charles Hadi Prayitno, Hadi Hanny Nilasari Harmen, Harmen Hemma Tinenti Herkulanus Pongkot Herpanus, Herpanus Herry Wardono Hery Dian Septama Hidayatullah, Vezan Hugo Theo Kurniason Ilahi, Tri Wahyuni Irza Sukmana, Irza Isdairi, Isdairi Jamiatul Akmal Jimiana Bunga Karmila Utari Karo-karo, Alex P Karo-karo, Alex P. Kesuma, Yunita Kesumawati, Selvi Atesya Khusna, Miftakhul Laksana, Muhammad Fajar Larisa Paramitha Magnolia, An-Nisa Mahendra Pratama Makarim, Alvin Reihansyah MARDIANA Mardiana Mardiana Mareli Telaumbanua Martoyo Martoyo, Martoyo Masdar Helmi Mayrani, Rizca Meliyanti, Selvi Muhammad Irsyad Muhammad, A. Muhammad, Meizano Ardhi Muhkito, A. Mukarramah Mukarramah Mulia, Putri Mulyani, Yessi Muslimin Muslimin Nge, Herri Junius Nirwana, Theresia Nobel Cory Nobel Cory Nirwana, Teresa Noviria Sukmawati Novri Tanti, Novri Nur Arifaini Olang, Yusuf Ongsa Ong, Rezeki PAMUNGKAS, ARYA Pandu, W. Patriani, Ira Pradipta, Rio Ariestia Pratama, Rama Wahyu Ajie Putri, Renatha Amelia Manggala Rahadi Rihatmadja Rahmat Rahmat Raja, H. F. Muchammad Ramadhan Wisnu Wardana Ramadhana, Firman Ramadhana, Vio Rezeki, Rezeki Risano, Yudi Eka A Riszal, Akhmad Rizal Adi Saputra Robiyun, Robiyun Rohadi, Muhamad Saherimiko Saherimiko Satrio, Muhamad Selvi Melianty Septaliza, Dewi Shannaz Nadia Yusharyahya Shirley Savetlana, Shirley Sihaloho, Nahot Tua Parlindungan Simbolon, Subandri Siti Nurul Khotimah Sony Ferbangkara Sri L. Menaldi Subuh Tugiono, Subuh Sugiyanto - Sukmawati, Noviria Surya Saputra, Surya Saputra Surya Surya Suryaningsih, Rosita Tarkono Tarkono Taroreh, Bangkit Seandi Tinenti, Hemma Gregorius Vitara, Vitara Vrananda, Aidy Viktor W, Dennis Widjaja, Dennis Wijaya , Aldo Wirawan, Muhammad Khaisar Wresti Indriatmi B. Makes Wuysang, Julia Magdalena Yasir, Angga Saputra Yohanes, Yulius Zidane, Muhammad