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Journal : Akuntabel : Jurnal Ekonomi dan Keuangan

Analisis Faktor Keuangan dan Non Keuangan yang Mempengaruhi Prediksi Peringkat Obligasi (Studi empiris pada perusahaan penerbit obligasi yang terdaftar di Bursa Efek Indonesia periode 2012-2014) Putri Sakinah; Ardi Paminto; M. Amin Kadafi
AKUNTABEL Vol 14, No 1 (2017): April
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.999 KB) | DOI: 10.30872/jakt.v14i1.1347

Abstract

The purpose of this study is to examine the effect of liquidity as measured by Current Ratio (CR), Leverage is measured by Debt to Equity Ratio (DER), guarantee and age of bonds to bond rating listed on the Indonesia Stock Exchange. The research sample used is a bond issuer company listed on the Indonesia Stock Exchange (IDX) period of 2012 to 2014. Data collection research using purposive sampling method. Data obtained by 10 companies in the period 2012 to 2014. This study used logistic regression analysis to analyze the data. The result of this research is the liquidity proxied with Current Ratio (CR) has no significant effect on the rating of bond in Indonesia Stock Exchange. The leverage proxied by the Debt to Equity Ratio significantly influences the rating of bonds on the Indonesia Stock Exchange and the age of the bonds and the guarantee does not significantly affect the rating of bonds in the Indonesia Stock ExchangeKeywords: Bonds, bond ratings, liquidity, leverage, age of bonds, guarantees
Pengaruh Struktur Corporate Governance terhadap Integritas Laporan Keuangan Perusahaan pada Perusahaan LQ45 yang Terdaftar di BEI Inosensius Istiantoro; Ardi Paminto; Herry Ramadhani
AKUNTABEL Vol 14, No 2 (2017): September
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (634.912 KB) | DOI: 10.30872/jakt.v14i2.1910

Abstract

The influence of Corporate Governance Structure  on Integrity Corporate Financial Statements of the LQ45 companies listed on the Indonesia Stock Exchange 2009-2014. (Under the guidance of Dr. H. Ardi Paminto, MS and Herry Ramadhani, SE., MM). The purpose of research is to analyze the influence of Corporate Governance Structure on Integrity Corporate Financial Statements of the LQ45 companies listed on the Indonesia Stock Exchange 2009-2014. The data used in this study is 18 companies using criteria through purposive sampling method. Analysis of the data used in this study is the classical assumption test and multiple linear regression SPSS 19.0. The results of this study indicate that the institutional ownership has a negative and significant influence on integrity corporate financial statements, Managerial Ownership is positive but no significant effect on integrity corporate financial statements, Audit Committee is positive and has a significane effect on integrity corporate financial statements, Independent Commissioner is negative and no significant effect on integrity corporate financial statements.Keywords:  Institutional Ownership, Managerial Ownership, Audit Committee and Independent Commissioner.
Co-Authors Abdul Gafur Achmad Noor Affandi Adi Saputra Adji Rini Namira Agnes Ajeng Aryanti Agus Sugianto Ajeng Puput Kurniati Akramullah, Muhammad Rizki Amalia Hidayah Chaniago Amin Kadafi Anak Agung Gede Sugianthara Andre L. Galang Anwar Arifin Pinem Aris Rante Asma Rian Sari Asri Pujiana ayu Dini Febriani Azzam Fuadudin Dhiyaurrahman Bagus Puji Santoso Cahyani, Nadia Regina Cornelius Rantelangi DEISY NURHAFSARI Desemsia Aweq Dewi Erlitha Dewi Vibrayanti Dharma, Audria Syafira Dio Caisar Darma Djoko Setyadi Doddy Adhimursandi Eka Kurniawati Muhartini Emil Salim Eny Rochaida Eri Nugraha F. Defung Faizul Rahman Farah Dwi Munna Febrian - Febriani Feni Setiasih Fitriadi Fitriadi Gery Nugroho Hadi Machbudiansyah Hairul Anwar Hairul Anwar Herry Ramadhani Idarni Harefa Ike Purnamasari Imanur Masitah Inosensius Istiantoro Irene Angela Febrianti Irsan Tricahyadinata Irwan Gani Irwansyah IRWANSYAH Irwansyah Irwansyah Irwansyah Irwansyah Isna Yuningsih Istiantoro, Inosensius Jemsi Silaban Jhoni Susanto Joko Susilo Julan Julan Julius Aido P. Simanjuntak Justina Ade Judiarni Kadafi, M. Amin Karolina Indah Lia Diyuni Lianur Afriyani Luluk Saputri Saputri M. Amin Kadafi M. Amin Kadafi Maryam Nadir Masitah, Imanur Maya Dhewi Restanti Merissa Rizki Arviana Bachri Michael Hadjaat Michael Michael Mochamad Ridwan Muhammad Amin Kadafi Muhammad Fahreza Baihaqi Muhammad Jefri Ridhohansyah muhammad junaid kamaruddin Muhammad Novreza Muhammad Saleh MUHDIN NOOR Musdalifah Azis Musdalifah Aziz Musdalifah Aziz Musdalifah Aziz Nadia Regina Cahyani Nadir Maryam Nofita Ningrum Nur Indah Fitriyasari Nur Jamilah Parel Christian PURWO HERIANTO Putri Sakinah Rabiatul Adawiyah Rachmansyah Rachmansyah Rahman, Faizul Rahmat Efendi Rante, Aris Rena Asyirin Reny Maryati Reskantika, Rieka Reza Fahd Adrian Rezza Scantya Ramadhan Rieka Reskantika Rio Andika pratama Ririn Novianti Risky Yudaruddin Rita Mayumi Rizky Yadaruddin Rizky Yudaruddin Robiansyah Roby Hadimurzani ROSIDAH - Rusmini Rusmini Sakinah, Putri Salviantono, Brian Sarifudin Sarifudin Seviana F Seviana F Sisi Maulidya Safitri Siti Aisyah Hapsari siti rahmah Siti Rahmayuni Siti Rahmayuni Slamet Riyadi Sri Wahyuni Sri Wahyuni Suci Marinda Putri Surisma Yanti Syaparliddin Syachrani Syarifah Hudayah Taruk Allo Marsika Theresia Militina Theresia Militina Titah Alasty Purbaningrum Tomy Navaldo Tri Yuli Tiastuti Susanti Triana Fitri Astuti Triana Fitriastuti Umi Kholifah Utami Sefti Namira Wa Ode Ervinna winda winda Wisnu Satria Yana Ulfah Yudaruddin, Risky ZA, Saida Zainurossalamia Zainal Ilmi