<![CDATA[This study aims to explore the influence of DER and ROA on bond ratings thru the mediation of company size in banking institutions listed on the IDX during the period from 2022 to 2024. This research employs a quantitative approach, applying multiple linear regression analysis, with the research tool using Eviews version 12 as the analysis software. The sample consists of 15 banking companies listed on the IDX from 2022 to 2024. The bond rating downgrade during the 2023-2024 period is related to various factors, including a decline in investor investment levels. The findings reveal that (1) DER affects Company Size, (2) ROA affects Company Size, (3) Company Size affects Bond Rating, (4) DER affects Bond Rating, (5) ROA affects Bond Rating, (6) DER affects Bond Rating thru Company Size, and (7) ROA affects Bond Rating thru Company Size. Researchers recommend that future studies consider including additional variables such as liquidity or market conditions, and using advanced analytical techniques like Structural Equation Modeling (SEM) to obtain more comprehensive and precise results. The research findings are beneficial for investors, companies, and bond rating agencies in decision-making.]]>
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