FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI DITINJAU DARI FAKTOR AKUNTANSI DAN NON AKUNTANSI
Abstrak: This research aims at
providing empirical evidance on factor that
affect obligation ratings
prediction. This study
examines the role of
accounting data and
non accounting data
in predicting the accurance
of obligation ratings.
The accounting data
consist of firm size,
liquidity, profitability, leverage
and productivity. The
non accounting data consist
of secure, maturity,
and auditor reputation. The samples
of this research
consist of 80
firms are listed
in PT. PEFINDO from
2005 to 2008
except Bank and
Financial Institution, Securities Company
and Other Finance.
Logit regression is
used to test the
hypothesis. The finding
of this research,
1) Firm Size, Liquidity, Leverage, Maturity and
Auditor Reputation are insignificant variables
determining obligation ratings
and 2). Profitability, Productivity and
Secure are significant
variables determining obligation
ratings. The result indicates that in general, the obligation of Indonesia
firms are investment grade.
Keywords: Obligation
ratings, Firm Size,
Liquidity, Profitability, Leverage, Productivity,
Secure, Maturity, Auditor Reputation
Penulis: MAGRETA dan POPPY
NURMAYANTI
Kode Jurnal: jpakuntansidd090031
