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PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI
 
Creator Putri, Reyvina Yuandani
Diana, Nur
Junaidi, Junaidi
 
Description ABSTRACTThis study aims to find out how the influence of Profitability, Liquidity and Good Corporate Governance on Bond Rankings in banking companies listed on the Stock Exchange for the period 2016-2018. The population in the study were banking companies listed on the IDX, which numbered 14 banking companies which were taken using purposive sampling technique, namely the selection of samples according to certain criteria. The data collection method used is the documentation method, namely by studying and using annual reports obtained from the IDX. The data analysis technique used in this study is multiple linear regression, classic assumption test. The results of the study prove that partially profitability variables have a positive effect on bond ratings, while the variables of liquidity, solvability, managerial ownership, institutional ownership, board of commissioners and audit committees do not significantly influence bond ratings. Simultaneously profitability, liquidity, solvency, managerial ownership, institutional ownership, board of commissioners, audit committees jointly have a significant effect on bond ratings.Keywords: Profitability, Liquidity, Solvability, Managerial Ownership, Institutional Ownership, Board of Commissioners, Audit Committee
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-07-25
 
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/3662
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/3662/3301
 
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