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PENGARUH PERJANJIAN UTANG BERBASIS AKUNTANSI (ACCOUNTING BASED COVENANT) PADA PERINGKAT OBLIGASI YANG DITERBITKAN OLEH PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PERJANJIAN UTANG BERBASIS AKUNTANSI (ACCOUNTING BASED COVENANT) PADA PERINGKAT OBLIGASI YANG DITERBITKAN OLEH PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI
 
Creator Hiqmahtunnisah, Hiqmahtunnisah
Diana, Nur
Junaidi, Junaidi
 
Description AbstractThis study aims to determine the effect of accounting based covenant(leverage, profitability and firm growth) toward bond rating. The sample ofthis study are LQ45 companies listed in Indonesian Stock Exchange (IDX)during the period 2013-2016. The sampling technique used was purposivesampling, in order to get as many 17 companies.This study uses secondary data obtained from Indonesian StockExchange, technical analysis of the data used is the multiple linearregression analysis with the help of SPSS software.The result of the research show that the variable of leverage,profitability, and firm growth significant positive effect on bond rating.Keyword: accounting based covenant, leverage, profitability, firm growthand bond rating
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-20
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1365
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1365/1360
 
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