Jurnal Paradigma Akuntansi
Vol. 8 No. 1 (2026): Januari 2026

PENGARUH FAKTOR KEUANGAN TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN PERBANKAN

Davin Maverik (Unknown)
Susanto Salim (Unknown)

Article Info

Publish Date
03 Jun 2026

Abstract

This study aims to determine the effect of financial factors on bond ratings of banking companies listed on the Indonesia Stock Exchange in 2018-2021. A total of 64 samples of banking sector company data during 2018-2021 were taken using a purposive sampling technique. The tool used for data calculation in this study is EViews 12. The results of the independent variable research obtained in this study reveal that leverage has a significant negative effect, liquidity and profitability have a not significant positive effect on bond ratings.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...