e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

Efek Maturity, Buku Bunga serta Undian pada Peralihan Corporate Obligation Price yang Terakhir dalam BEI Periode Skala 2019 - 2021

Nurfaindah Lestari (Universitas Islam Malang)
Dwiyani Sudaryanti (Universitas Islam Malang)
Arista Fauzi Kartika Sari (Universitas Islam Malang)



Article Info

Publish Date
08 Aug 2023

Abstract

This study aims to determine the effect of maturity, interest rates and coupons on changes in corporate bond prices. This study uses secondary data from annual financial reports. Data collection methods use statistical dataset methods, where data collection is carried out based on data access techniques published by the company. The population in this study is all financial sectors listed on the Indonesian stock exchange in 2019-2021, namely 509, with a total sample of 10 companies that meet several predetermined criteria. The sampling technique used in this study is the target sampling method. The data analysis technique used is multiple linear regression. The results showed that maturity and interest rates had no significant effect on changes in corporate bond prices, while Coupons had a significant effect on changes in corporate bond prices.Keywords: Maturity, interest rate, corporate bond coupon.

Copyrights © 2023






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 ...