AKURASI: Jurnal Riset Akuntansi dan Keuangan
Vol 6 No 1 (2024)

The effect of profitability, company size, liquidity, bond age and collateral on bond ratings in banking companies listed on the Indonesia Stock Exchange

Fadli, M.Fajar Zahrul (Unknown)
Ilhami, Susanti Dwi (Unknown)



Article Info

Publish Date
12 Jan 2024

Abstract

The only form of funding that a company used to obtain funds was by issuing bonds. This research aims to determine the significance of the effect of profitability, company size, liquidity, bond age, and collateral on bond ratings in banking sector companies listed on the IDX. The data in this research is secondary data obtained from www.idx.co.id and the PT Pefindo website. The total sample was 14 banking sector company bonds for the 2018–2022 period, using a purposive sampling method. The data analysis technique used is a logistic regression analysis test with the IBM SPSS Statistics 26 program. The results of the analysis show that profitability has a significant positive effect on bond ratings. Company size has an insignificant negative effect on bond ratings. Liquidity has a significant positive effect on bond ratings. Bond age has an insignificant positive effect on bond ratings. Collateral has a significant negative effect on bond ratings.

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Journal Info

Abbrev

AKURASI

Publisher

Subject

Economics, Econometrics & Finance

Description

AKURASI: Jurnal Riset Akuntansi dan Keuangan edisi Perdana (Vol 1, No 1, Mei - Agustus 2019) diterbitkan oleh Lembaga Pengembangan Manajemen dan Publikasi Imperium. AKURASI menggunakan metode peer-review dan online first, dimana artikel yang sudah dinyatakan diterima oleh tim editorial akan langsung ...