Media Riset Akuntansi Auditing & Informasi
Vol. 18 No. 1 (2018): APRIL

EMPIRICAL EVIDENCE OF THE ROLE OF ACCOUNTING POLICY ON BOND RATING TO FINANCIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

Steacy Chaterine Tan (BCA LEARNING INSTITUTE)

Article Info

Publish Date
14 May 2018

Abstract

The objective of the empirical study is to examine the effect of leverage, liquidity, profitability and accounting policies on bond rating. The sample of this empirical study is financial companies that listed in Indonesia Stock Exchange during 2012-2016. The results of this empirical study shows that leverage affects negatively on bonds rating. While, liquidity, profitability, and accounting policy affect positively on bonds rating. 

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Journal Info
Media Riset Akuntansi Auditing & Informasi
Website

Abbrev

mraai

Publisher

Universitas Trisakti

Subject

Economics, Econometrics & Finance

Description

Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication ...