PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN SEBAGAI ALAT PREDIKSI PERINGKAT OBLIGASI

Wahyu Dian Tri Handayani, Cahyani Nuswandari

Abstract


Investment in the capital market is an investment in the financial sector, where this type of investment has a high risk compared to other investments but investment in the financial sector will provide high returns for investors. Bonds are issued by companies because companies need alternative sources of financing in the long term, therefore investors need to pay attention to these things before starting to invest in bonds because they have a low level of risk. This type of research uses hypothesis testing which explains the nature and relationship between variables which aims to explain the causal relationship between the independent and dependent variables through the data analysis process and the population in this study are manufacturing companies that issue bonds in 2017-2021. The results showed that profitability and firm size had a significant positive effect on bond ratings, liquidity and leverage had no effect on bond ratings.

Keywords


profitability, liquidity, leverage, company size and bond rating

References


Bursa Efek Indonesia. (2022). Laporan Keuangan. https://www.idx.co.id/id.Diakses 19 Desember 2022.

Damayanti dkk (2017). Prediksi Peringkat Obligasi Perusahaan Dengan Pendekatan Faktor Keuangan dan Non Keuangan. Journal of Applied Business and Economics. Vol 4 (No 3).

Hantono (2018). Konsep Analisa Laporan Keuangan dengan Pendekatan Rasio dan SPSS. Yogyakarta:Deepublish.

Henny, H. (2017). Pengaruh Faktor Akuntansi Terhadap Prediksi Peringkat Obligasi. Jurnal Akuntansi,20(1),52.https://doi.org/10.24912/ja.v20i1.75

Kurniawan, A. T., & Suwarti, T. (2017). Pengaruh Profitabilitas, Leverage, Likuiditas Dan Produktifitas Terhadap Peringkat Obligasi. Prosiding Seminar Nasional Multi Disiplin Ilmu &Call for Papers Unisbank Ke-3, 3(Universitas Stikubank Semarang), 435–443.

Nurdiana (2021). “Tiga perusahaan gagal bayar bunga surat utang, dua diantaranya BUMN”,https://investasi.kontan.co.id/news/tiga-perusahaan-gagal-bayar-bunga-surat-utang-dua-diantaranya-bumn, diakses pada 21 Oktober 2022.

Otoritas Jasa Keuangan. (2016). Surat Edaran Otoritas Jasa Keuangan Nomor 37/SEOJK.03/2016 Tentang Lembaga Pemeringkat dan Peringkat yang Diakui Otoritas Jasa Keuangan. Otoritas Jasa Keuangan,1–13. https://www.ojk.go.id/id/kanal/perbankan/regulasi/surat-edaran-ojk/Documents/SEOJK LembagaPemeringkat.pdf

Pefindo. (2022). https://pefindo.com/. Diakses pada 14 Desember 2022.

Putra & Djazuli (2016). Pengaruh Rasio Profitabilitas, Likuiditas, Solvabilitas, Ukuran Perusahaan dan Jaminan Terhadap Peringkat Obligasi (Studi Pada Perusahaan Yang Mengeluarkan Obligasi dan Terdaftar di Bursa Efek Indonesia). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya. Vol 6 (No 2).

Sulistiani & Meutia (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, dan Leverage Terhadap Peringkat Obligasi Pada Perusahaan Jasa Keuangan di Bursa Efek Indonesia. Vol 6 (No 2). Halaman 162-177

Undang-Undang Republik Indonesia Nomor 8 Tahun 1995 Tentang Pasar Modal.




DOI: http://dx.doi.org/10.29040/jap.v24i1.8231

Refbacks

  • There are currently no refbacks.


Jurnal Akuntansi dan Pajak, ISSN 1412-629X l E-ISSN 2579-3055

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
web analytics

pengeluaran macau