PENGARUH FAKTOR AKUNTANSI DAN NON AKUNTANSI TERHADAP PERINGKAT OBLIGASI

Abstract

The purpose of this research is to providing emipical evidance on any factors that possibly affect bond rating prediction. This study examines the role of accounting factors and non accounting factors in predicting the accurance of bond rating. The accounting factors consist of firm size, liquidity, profitability, leverage, activity, retained earning, and growth. The non accounting factors consist of secure maturity and managerial ownership. This research has 18 firms that are listed in PT PEFINDO from 2012 to 2014 except Bank and Financial Institution. The sampling technique used purposive sampling. Research hypothesis tested by Logit Regression. The finding of this research: 1) secure and managerial ownership are significant variable to determine bond rating,and 2) firm size, liquidity, profitability, leverage, activity, retained earning, growth,and maturity are insignificant variable to determinde bond rating.

Keywords: Bond rating, Firm Size, Liquidity, Profitability, Leverage, Activity, Retained Earning, Growth, Secure, Maturity and Managerial Ownership.