Pengaruh Profitabilitas, Likuditas dan Ukuran Perusahaan Terhadap Peringkat Obligasi Pada Perusahaan LQ 45
Abstract
One form of funding that can be done by a company is by issuing bonds. The purpose of this study is to evaluate and clarify the impact on profitability, liquidity and company size on the bond ratings of LQ 45 companies which are rated by PT Pefindo which is listed on the Indonesia Stock Exchange. The type of data used is secondary data from 45 companies that have the best shares and are most popular with investors. This data was collected from the official website of the Indonesian Stock Exchange, www.Idx. Co.id and PT. Pefindo. The sampling method uses purposive sampling. This research uses eleven LQ 45 companies that issue bonds and have been ranked by PT Pefindo from 2018 to 2022. The data analysis method used is a logistic regression analysis test using the IBM SPSS 25 statistical program. The results of the research show that profitability has a significant negative effect on bond ratings, liquidity has a positive and insignificant effect on bond ratings and company size has a positive and insignificant effect on bond ratings in LQ companies. 45 listed on the Indonesian Stock Exchange.
Keywords: Profitability, Liquidity, Company Size and bond rating.
Keywords
Full Text:
PDF (Bahasa Indonesia)References
Aji, P. L., Tohir, T., & Suwaryo, S. (2019). Analisis Pengaruh Profitabilitas Leverage Aktivitas Jaminan Dan Umur Obligasi Terhadap Peringkat Obligasi Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 21(2). https://doi.org/10.32424/jeba.v21i2.1327
Andriani, S. (2019). Minat Investasi Saham Pada Mahasiswa. Jurnal Ekonomi Dan Bisnis Indonesia, 4(1), 37–44. https://doi.org/10.37673/jebi.v4i1.285
Darmawan, A., Al Fayed, Y. F., Bagis, F., & Pratama, B. C. (2020). Pengaruh Profitabilitas, Likuiditas, Leverage, Umur Obligasi Dan Ukuran Perusahaan Terhadap Peringkat Obligasi Pada Sektor Keuangan Yang Terdapat Di Bei Tahun 2015-2018. DERIVATIF: Jurnal Manajemen, 14(1). https://doi.org/10.24127/jm.v14i1.443
Gursida, H. (2018). Teori portofolio dan analisis investasi.
Hery. (2017). Akuntansi (Mengulas Berbagai HasilPenelitian Terkini dalam Bidang Akuntansi dan Keuangan.
Jogiyanto Hartono. (2017). Teori Portofolio dan Analisis Investasi Edisi kelima.
Kasmir. (2017). Analisis Laporan Keuangan (PT Raja Grafindo Persada (ed.); 1st ed.).
Kustiyaningrum, D., Nuraina, E., & Wijaya, A. L. (2017). Pengaruh Leverage, Likuiditas, Profitabilitas, Dan Umur Obligasi Terhadap Peringkat Obligasi (Studi Pada Perusahaan Terbuka Yang Terdaftar Di Bursa Efek Indonesia). Assets: Jurnal Akuntansi Dan Pendidikan, 5(1), 25. https://doi.org/10.25273/jap.v5i1.1184
Marwia Darma dan Tina Sulistiyani. (2019). Penharuh Profitabilitas, Likuiditas Ukuran Perusahaan Dan Leverage Terhadap Peringkat Obligasi. 9, 92–105.
Rizki K.A, Gama A.W.S, A. N. P. . (2018). Pengaruh Manajemen Laba, Rasio Keuangan dan Mekanisme Corporate Governance Terhadap Peringkat Obligasi. Forum Manajemen, 16(2).
DOI: https://doi.org/10.46576/bn.v7i1.4104
Article Metrics
Abstract view : 182 timesPDF (Bahasa Indonesia) – 125 times
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 Bisnis-Net Jurnal Ekonomi dan Bisnis
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Jurnal Bisnis Net Terindeks pada:
.gif)
Member Of:
BISNIS NET : JURNAL EKONOMI DAN BISNIS Published By :
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS DHARMAWANGSA
Alamat : Jl. K. L. Yos Sudarso No. 224 Medan
Kontak : Tel. 061 6635682 - 6613783 Fax. 061 6615190
Surat Elektronik : jurnal_bisnisnet@dharmawangsa.ac.id
Bisnis Net : Jurnal Ekonomi dan Bisnis By Universitas Dharmawangsa is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at http://jurnal.dharmawangsa.ac.id/index.php/bisnet/index