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All Journal JURNAL AKUNTANSI DAN AUDITING Ekonomi Bisnis E-Journal Home Economic and Tourism Publika Budaya Warta Rimba Pendidikan Biologi Journal of Accounting and Investment Asian Journal of Accounting Research JDE (Journal of Developing Economies) Jurnal Bioteknologi & Biosains Indonesia (JBBI) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Belantara Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Masyarakat dan Budaya Jurnal Penelitian Kehutanan Bonita Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Journal of Classroom Action Research Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Sistem Informasi dan Sistem Komputer AJAR (Asian Journal of Accounting Research) (e-Journal) JMPK: Jurnal Manajemen Pendidikan Kristen Jurnal Akuntansi dan Keuangan Indonesia JURNAL SIPISSANGNGI: Jurnal Pengabdian Kepada Masyarakat Journal of Community Services International Journal Corner of Educational Research (IJCER) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mamangan Social Science Journal Local History & Heritage Journal of Science and Education Research Pendidikan Bahasa dan Sastra Policy Brief Pertanian, Kelautan, dan Biosains Tropika Jurnal Kefarmasian Indonesia Jurnal Profesi Keguruan
Sri Ningsih
Universitas Airlangga
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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 Agustin, Kety Lulu Alfisyahri, Nuriah Ali Djamhuri Annisa, Ema Arfiani, Arfiani Asma Nurdianti Bau Toknok Cecep Kusmana deki Irawan Efendi, Julham Enkin Asrawijaya Erniawati, Erniawati Etik Mardliyati, Etik Fauziah Ramadhana Febriliani Febriliani Firdaussy, Uus Faizal Fitria Andriyani Gito Hadiprayitno Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Hari Antoni Musril Herianto Mangi Hiskia Watalee Huda Trihatmoko Husain Umar Husnul Khatimah I Ketut Suada I Nengah Korja Idah Rosidah Imron Mawardi Januar, M Fathan Haidar Jemi Yanto Sandego Jusni, Jusni Karar, Abd. Kartika, Vio Nanda Khairuddin - kurnia agustini Kurnianto, Sigit Kurniasih, Neng Kurniawan Tudjuka Laheping, Eko Prasetyo Lusy Tunik Muharlisiani Maharin, Maharin Mahmud, Andi Tenri Bau Astuti Majmu’adin, Majmu’adin Mikhael Satrio Nugroho Moh Ihsan Moh. Ihsan Muh. Arman Yamin Pagala Muhammad Raihan Mubaraq Muhammad Wicaksono Hasdyani Putra Mujtaba, Muhammad Irsyad Elfin Murtiningsih, Ika Musdar, Musliani Muslih Fathurrahman Ningrum, Bhekti Setya Nizar Nizar Novita Hapshari, Novita Nuraeni, Heni Nurcholis, Fajar Nurhayati Nurhayati Oehoedoe, Muhammad Sabrian Puji Sucia Sukmaningrum Purwajanti, Suwasmi Putra, Muhammad Wicaksono Hasdyani Putra, Rian Rahayu, Mahyuni 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 Sekaringtyas, Fransiska Christydira Sembiring, Rinawati Siti Nur Aini, Siti Nur Sitti Ramlah Sri Herianingrum Suham Cahyono Sulastri Sulastri Sumarni Sumarni Sunarno, Reyhan Dzikriansyah Sunarti Mustamar Sustri Sustri Tania, Nia Tika Widiastuti Umarat, Adlil Uus Faizal Firdaussy Yulina Eva Riany Yusmar Emmy Katin Yusran Yusuf Hidayat