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All Journal Indonesian Journal of Innovation Studies
Devi Minggar Wati
Universitas Muhammadiyah Sidoarjo
Computer Science & IT Education Engineering Law, Crime, Criminology & Criminal Justice

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Financial Performance and Non-Financial Factors on Bond Ratings with Earnings Management as an Intervening Variable: Kinerja Keuangan dan Faktor Non Keuangan Terhadap Peringkat Obligasi dengan Manajemen Laba Sebagai Variabel Intervening Devi Minggar Wati; Detak Prapanca
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2350.152 KB) | DOI: 10.21070/ijins.v20i.708

Abstract

This study aims to determine the effect of financial performance and non-financial factors on bond ratings with earnings management as an intervening variable.This study uses quantitative methods with secondary data as a data source. In this study the population data used are all PT. Pefindo listed on the Indonesia Stock Exchange. The observation period was from the 2017-2020 period. In this study, non-probability sampling technique used in this study was purposive sampling. There are 15 companies PT. Pefindo used as a sample in this study. The data analysis technique used in this research is Structural Equation Modeling Partial Least Square (SEM-PLS). The results of this study indicate that financial performance has an effect on bond ratings. Non-financial factors affect bond ratings. Financial performance has an effect on earnings management. Non-financial factors affect earnings management. Earnings management has an effect on bond ratings. Financial performance affects bond ratings through earnings management. Non-financial factors affect bond ratings through earnings management.
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