Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH LIKUIDITAS, WAKTU JATUH TEMPO, DAN KUPON OBLIGASI TERHADAP HARGA OBLIGASI PADA PERUSAHAAN KORPORASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Sophan Sophian (Sekolah Tinggi Ilmu Ekonomi KBP)
Elza Delisna Putri (Sekolah Tinggi Ilmu Ekonomi KBP)

Article Info

Publish Date
25 Jun 2022

Abstract

This study aimed to find out the effects of the variables of the Liquidity with the Current Ratio as its proxy, Maturity Date Duration, and Bond Coupon on the Bond Price of companies listed in Indonesia Stock Exchange. The period in the study was 4 years, from 2017 to 2020. The research population comprised 116 bonds of companies listed in Indonesia Stock Exchange in the periode 2017-2020. The sampel was selected by means of the purposive sampling technique and it consisted of 14 bonds of companies. The data analysis technique was panel regression analysis. Based on the results of the data analysis, partially the Current Ratio did not have an effect on the Bond Price, the Maturity Date Duration had a significant positive effect on the Bond Price, and the Bond Coupon had a significant positive effect on the Bond Price

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Journal Info
Jurnal Revenue : Jurnal Ilmiah Akuntansi
Website

Abbrev

home

Publisher

Universitas Bina Bangsa

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...