Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship
Vol 3, No 2 (2014)

Pengaruh Manajemen Laba terhadap Peringkat Obligasi pada Saat Emisi

Tri Wahyudi (Universitas Proklamasi 45 Yogyakarta)
Bambang Sugeng Dwiyanto (Universitas Proklamasi 45 Yogyakarta)



Article Info

Publish Date
30 Jun 2014

Abstract

This study was conducted to prove empirically the earnings management practices related to its influence on the bond rating. The data of this study were 36 companies that issued bonds listed on Valuation, published in 2010-2012. Sampling method using purposive sampling method. Detection of earnings management behavior in this study using the Modified Jones Model (1995). Data were analyzed using classical assumption, namely: autocorrelation, heteroscedasticity test, and test for normality. Hypothesistesting using multiple regression analysis with SPSS16.

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Journal Info

Abbrev

maksipreneur

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship (JMP) is a periodical scientific journal published by Universitas Proklamasi 45 (UP45) Yogyakarta, Indonesia, twice a year on December and June. This journal is intended to collect and publish a summary of research results, scientific ...