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Sri Ningsih
Universitas Airlangga
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Journal : JDE (Journal of Developing Economies)

 1 
The Effect of Credit Rating, Discretionary Accrual, And Financial Distress on Credit Facilities in Manufacturing Companies in Indonesia Annisa, Ema; Ningsih, Sri
Journal of Developing Economies Vol. 6 No. 2 (2021)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jde.v6i2.24522

Abstract

This study aims to analyze the effect of credit rating, discretionary accrual, and financial distress on credit facilities, namely the rate spread, credit collateral, and maturity date extended by banks. This study uses static panel equations and panel data, consisting of 50 manufacturing companies in Indonesia from 2010 to 2017. The research methods used are the Pooled Least Square (PLS), Fixed Effect Model (FEM), Random Effect Model (REM), and logit panels. This study concludes that earnings management has a negative and insignificant impact on the rate spread and maturity date but positively and significantly affects the collateral variable. Financial distress has a positive and insignificant effect on the rate spread and maturity date but negatively impacts the collateral variable. The company's investment rating has a negative and insignificant impact on the three dependent variables, namely, rate spread, collateral, and maturity date. Keywords: Credit Rating, Discretionary Accrual, Financial Distress, Credit FacilitiesJEL: C23, G21, G24
Co-Authors . Churiyah Agus Ramdani Agusta, Akhmad Riandy Agustin, Kety Lulu Aisyah Aisyah Alfisyahri, Nuriah Ali Djamhuri Ali, Waode Rabiah Nazwa Annisa, Ema Anton Bahtiar Arfiani, Arfiani Asma Nurdianti AYU LESTARI Bau Toknok Bohari, Nurul Hidayah Cecep Kusmana Debi Novita Siregar Deby Anggun Sari deki Irawan Deni, Indira Fatra Dinda Amelia, Rizki Efendi, Julham Egi Gumala Sari Enkin Asrawijaya Erniawati, Erniawati Etik Mardliyati, Etik Fauziah Ramadhana Febriliani Febriliani Firdaussy, Uus Faizal Fitria Andriyani Gito Hadiprayitno Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Harahap, Armansyah Maulana Hari Antoni Musril Herianto Mangi Hikma, Restu Yulia Hiskia Watalee Huda Trihatmoko Husain Umar Husnul Khatimah I Ketut Suada I Nengah Korja Ichsanti, Novinda Kurnia Idah Rosidah Ihsan, Muhammad Aidi Noor Imron Mawardi Janiati, Sri Januar, M Fathan Haidar Jemi Yanto Sandego Jusni, Jusni Karar, Abd. Kartika, Vio Nanda Khairuddin - Kholiq, Muh. kurnia agustini Kurnianto, Sigit Kurniasih, Neng Kurniawan Tudjuka Laheping, Eko Prasetyo Lubis, Putri Rahmadhani Lusy Tunik Muharlisiani Maharin, Maharin Mahmud, Andi Tenri Bau Astuti Majmu’adin, Majmu’adin Mauliza, Sri Mikhael Satrio Nugroho Moh Ihsan Moh. Ihsan Moh. Nasih Mubaraq, Muhammad Raihan Muh. Arman Yamin Pagala Muhammad Alwi Muhammad Wicaksono Hasdyani Putra Mujtaba, Muhammad Irsyad Elfin Murtiningsih, Ika Musdar, Musliani Muslih Fathurrahman Ningrum, Bhekti Setya Nizar Nizar Novita Hapshari, Novita Novrys Suhardianto Nuraeni, Heni Nurcholis, Fajar Nurhayati Nurhayati Nurwahidah, Yelis Nuryaddin, Zayyan Ahmad Oehoedoe, Muhammad Sabrian Oktaviani, Rizki Puji Sucia Sukmaningrum Purwajanti, Suwasmi Putra, Muhammad Wicaksono Hasdyani Putra, Rian Putri, Oudyza Oktavia Rahayu, Mahyuni Rahmatulloh, Sahrian Aditya Renggani, Tiya Novita RINA M.Si WIDIANA S.Si Riri Okra Rosyidah, Meifaza Ainur Rukmi Rukmi Rukmi rusata, tatang Sakti Ritonga Santi Santi Santo Doni Malau, Santo Doni Sarumaha, Sri Hayati Sekaringtyas, Fransiska Christydira Sembiring, Rinawati Siti Nur Aini, Siti Nur Sitti Ramlah Sri Herianingrum SRI RAHAYU Suham Cahyono Sukardi Sukardi Sulastri Sulastri Sumarni Sumarni Sunarno, Reyhan Dzikriansyah Sunarti Mustamar Sustri Sustri Suzana, Yenny Syifa, Nur Asy Tania, Nia Tika Widiastuti Umarat, Adlil Uus Faizal Firdaussy Yulina Eva Riany Yusmar Emmy Katin Yusran Yusuf Hidayat