Accounting Analysis Journal
Vol 2 No 1 (2013): March 2013

KAJIAN YIELD TO MATURITY (YTM) OBLIGASI PADA PERUSAHAAN KORPORASI




Article Info

Publish Date
01 Mar 2013

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh GCG, Ukuran Perusahaan, DER terhadap Yield to Maturity Obligasi. Pengambilan sampel menggunakan teknik purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sehingga didapat sampel dalam penelitian ini sebanyak 41 perusahaan. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis deskriptif, uji asumsi klasik, dan analisis regresi linier berganda dengan pengujian hipotesis menggunakan program SPSS 19 for Windows. Hasil penelitian menunjukkan bahwa GCG, Ukuran Perusahaan, DER secara bersama-sama berpengaruh secara simultan terhadap Yield to Maturity obligasi. Pengujian secara parsial menunjukkan GCG tidak berpengaruh signifikan terhadap Yield to Maturity obligasi, sedangkan Ukuran Perusahaan dan DER berpengaruh signifikan terhadap Yield to Maturity obligasi. Simpulan dari penelitian ini, bahwa GCG tidak berpengaruh signifikan terhadap Yield to Maturity obligasi, sedangkan Ukuran Perusahaan dan DER berpengaruh signifikan terhadap Yield to Maturity obligasi.   Abstract The purpose of this study to determine the effect of GCG, Company Size, DER Against Yield to Maturity Bonds. Sampling using purposive sampling is the selection of the sample with certain criteria, so that the sample obtained in this study were 41 companies. Data analysis method used in this research is descriptive analysis, classical assumption test, and multiple linear regression analysis to test the hypothesis using SPSS 19 for Windows. The results showed that the GCG, Company Size, DER jointly influence simultaneously on Yield to Maturity bonds. Tests showed partial GCG had no significant effect Yield to Maturity bond, while the size of the Company and the DER significantly influence the Yield to Maturity bonds. Conclusions from this research, that the GCG had no significant effect Yield to Maturity bond, while the size of the Company and the DER significantly influence the Yield to Maturity bonds.

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Journal Info

Abbrev

aaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and ...