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All Journal AKUNTANSI DEWANTARA Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Enrichment : Journal of Management Majalah Ilmiah UPI YPTK UPI YPTK Journal of Business and Economics Jurnal Abdimas ADPI Sains dan Teknologi Governors
hilda mary
UPI YPTK Padang
Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Industrial & Manufacturing Engineering Social Sciences

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Analysis of Bond Rating, Firm Size, Capital Structure and Maturity on Yield to Maturity Sigit Sanjaya; Hilda Mary
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.46846

Abstract

This study aims to determine the effect of bond rating, firm size, capital structure and maturity on the yield to maturity of corporate bonds listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The type of data in this study uses secondary data. The research population is companies that issue bonds on the IDX. The research sample was selected using the purposive sampling technique. The study results show that: (1) bond rating has a significant effect on bond yield to maturity. (2) firm size has a significant effect on bond yield to maturity. (3) capital structure has a significant effect on bond yield to maturity. (4) maturity has no significant effect on the yield to maturity of bonds. The company is expected to choose the best alternative as a source of funding for the company and on the other hand be able to maintain the balance composition between debt and equity. Investors are expected to be able to choose the best bonds and be able to provide benefits in the future by taking into account the yield to maturity level of bonds.
Co-Authors Anatia Agusti Anita Ade Rahma Budi Akhmad Tarigan Diane Mary Ida Harahap Ilona, Desi Indriyenni Indriyenni Indriyenni Indriyenni Indriyenni Indriyenni Indriyenni Indriyenni Krisnova Nastasia Lusiana Misrofingah Nila Pratiwi Nila Pratiwi Nila Pratiwi Nurmawati Nurmawati Ronny Andri Wijaya Shofia Asry SIGIT SANJAYA, SIGIT Titami Seprianti Ucci Eka Sandra Wati Rosmawati