ACCRUALS (Accounting Research Journal of Sutaatmadja)
Vol 3 No 1 (2019): Accruals Edisi Maret 2019

ANALYSIS OF FINANCIAL AND NON FINANCIAL FACTOR IN PREDICTING BANK BOND RATING LISTED INDONESIA STOCK EXCHANGE

Dendi Purnama (Universitas Kuningan, Kuningan, Indonesia)

Article Info

Publish Date
29 Mar 2019

Abstract

This study aims to analyze the effect of solvency, liquidity, profitability, bond maturity, and auditor reputation on the predictions of bond rating in the sub-sector companies of the bank. The population in this study are all bank’s sub-sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The samples in this study are 16 companies for 5 years. The analytical method used in this study is logistic regression analysis.The results showed that solvency has negative effect on bond rating predictions. Liquidity, profitability, have significant and positive effect on bond rating predictions. While the bond maturity and auditor's reputation have no significant and possitif effect on bond rating predictions.

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Journal Info
ACCRUALS (Accounting Research Journal of Sutaatmadja)
Website

Abbrev

accruals

Publisher

Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ...