Jurnal Bisnis dan Manajemen
Vol 17, No 1 (2016): March 2016

The Effect of Leverage, Liquidity, Profitability, Coverage, Growth, and Firm Size With Auditor’s Reputation As A Moderating To Bond Rating of Banking Firm

VEGA M. ROSA (Department of Management, Faculty of Economics, Universitas Negeri Surabaya)
MUSDHOLIFAH MUSDHOLIFAH (Department of Management, Faculty of Economics, Universitas Negeri Surabaya)



Article Info

Publish Date
14 Oct 2016

Abstract

This research aims to determine the effect of leverage, liquidity, profitability, coverage, and firm size with auditor’s reputation as a moderating to bond rating of banking firm which listed in Indonesia Stock Exchange (BEI) and rated by PT Pefindo period 2004 to 2013. In this research the sample were 176 bond which issued by banking firms. The sampling technique is using purposive sampling method, whereas the method of analysis used logistic regression analysis. This research shows that profitability, growth, and firm size have an effect on bond rating. In the other hand, leverage,liquidity, and coverage have no effect on bond rating. Meanwhile auditor’s reputation as a moderation variable did not affect to strengthening or weakening the effect between profitability and bond rating.

Copyrights © 2016






Journal Info

Abbrev

jbm

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Manajemen (JBM), with ISSN 1412 - 3681 (printed) and ISSN 2442 - 4617 (Online), is published by LMFE Faculty of Economics and Business Universitas Padjadjaran. JBM is published twice a year (every March and September). ...