Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

PERINGKAT OBLIGASI PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA : BOND RATINGS ON CONSTRUCTION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

Idul Fazri Simatupang (Universitas Malikussaleh)
Naz'aina Naz'aina (Universitas Malikussaleh)

Article Info

Publish Date
21 Apr 2022

Abstract

The purpose of this study is to see how profitability, leverage, liquidity, and receivables turnover affect bond ratings for construction companies listed on the Indonesian stock exchange from 2010 to 2020. In this study the sample were 33 construction companies. The sampling method used purposive sampling. Relationship and (or) influence between variable is described by using multiple linier regression analysis. The result indicted that Leverage and Turnover of Receivables had significant positive while Liquidity and Profitability had insignificantly in the bond rating

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Journal Info
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Website

Abbrev

jc

Publisher

Universitas Riau

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...