Forum Manajemen
Vol 16 No 2 (2018): Jurnal STIMI Vol. 16 No. 2 - 2018

PENGARUH MANAJEMEN LABA, RASIO KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI

Kiki Akbar Rizki (Universitas Mahasaraswati Denpasar)
Agus Wahyudi Salasa Gama (Universitas Mahasaraswati Denpasar)
Ni Putu Yeni Astiti (Universitas Mahasaraswati Denpasar)



Article Info

Publish Date
17 Jul 2018

Abstract

Bond rating is a transferable medium-term debt that contains a promisefrom the issuing party to pay the interest at a specified period and settle the debtprincipal at a predetermined time to the bond buyer. This study aims to re-examinethe influence of earnings management, financial ratios, and corporate governancemechanisms on bond ratings. The sample in this study are 10 financial and nonfinancial companies listed on Indonesia Stock Exchange for period 2013-2016.Research sample determination is using purposive sampling method. Research datawas analyzed by using logistic regression analysis. The results showed that earningsmanagement does not affect the bonds rating which shown with a significance value of 0.284. The financial ratios also has no effect on bond’s rating which is shown with a significance value of 0.856. And corporate governance also has no significanteffect on bonds rating with significance level of 0.885.

Copyrights © 2018






Journal Info

Abbrev

FM

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

FM memiliki fokus utama pada pengembangan ilmu-ilmu Manajemen. Lingkup ranah ilmu manajemen antara lain meliputi; tetapi tidak hanya terbatas pada: Manajemen Keuangan, Manajemen Pemasaran, Manajemen SDM, Manajemen Perkantoran, dan Manajemen Bisnis Pariwisata, dan ...