e_Jurnal Ilmiah Riset Akuntansi
Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019

PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI

Reyvina Yuandani Putri (Unknown)
Nur Diana (Unknown)
Junaidi Junaidi (Unknown)



Article Info

Publish Date
25 Jul 2019

Abstract

ABSTRACTThis study aims to find out how the influence of Profitability, Liquidity and Good Corporate Governance on Bond Rankings in banking companies listed on the Stock Exchange for the period 2016-2018. The population in the study were banking companies listed on the IDX, which numbered 14 banking companies which were taken using purposive sampling technique, namely the selection of samples according to certain criteria. The data collection method used is the documentation method, namely by studying and using annual reports obtained from the IDX. The data analysis technique used in this study is multiple linear regression, classic assumption test. The results of the study prove that partially profitability variables have a positive effect on bond ratings, while the variables of liquidity, solvability, managerial ownership, institutional ownership, board of commissioners and audit committees do not significantly influence bond ratings. Simultaneously profitability, liquidity, solvency, managerial ownership, institutional ownership, board of commissioners, audit committees jointly have a significant effect on bond ratings.Keywords: Profitability, Liquidity, Solvability, Managerial Ownership, Institutional Ownership, Board of Commissioners, Audit Committee

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...