0851031042, NIAR AZRIYA (2013) ANALISIS PENGARUH FAKTOR AKUNTANSI DAN NON AKUNTANSI TERHADAP PERINGKAT OBLIGASI. Other thesis, Universitas Lampung.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
ABSTRAK ANALISIS PENGARUH FAKTOR AKUNTANSI DAN NON AKUNTANSI TERHADAP PERINGKAT OBLIGASI Oleh NIAR AZRIYA Tujuan dalam penelitian ini adalah untuk memberikan bukti empiris pengaruh profitabilitas, likuiditas, time interest earned, kepemilikan manajerial, kepemilikan institusional dan jaminan terhadap peringkat obligasi. Perusahaan yang menjadi populasi dalam penelitian ini adalah seluruh perusahaan yang di peringkat oleh PT. Pefindo dan terdaftar di Bursa Efek Indonesia tahun 20072011. Penelitian ini menggunakan teknik purposive sampling dan diperoleh sampel 25 perusahaan. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi ordinal logistik. Hasil penelitian menunjukkan secara statistik variabel profitabilitas, kepemilikan institusional, dan jaminan memiliki pengaruh signifikan terhadap peringkat obligasi. Likuditas, time interest earned dan kepemilikan manajerial secara statistik tidak memiliki pengaruh terhadap peringkat obligasi. Kata kunci: peringkat obligasi, profitabilitas, likuiditas, time interest earned, kepemilikan manajerial, kepemilikan institusional dan jaminan. ABSTRCT ANALYSIS THE EFFECT OF ACCOUNTING AND NON-ACCOUNTING FACTORS TO BOND RATINGS By NIAR AZRIYA The purpose of this research is to provide empirical evidence of the effect of profitability, liquidity, time interest earned, managerial ownership, institutional ownership and insurance on bond ratings. The population of this research is all companies ranked by PT. Pefindo and is listed on the Indonesia Stock Exchange 2007-2011 period. This research used purposive sampling method and acquired a sample of 25 companies. Hypothesis testing was done by using ordinal logistic regression analysis. The result shows that statistically, profitability, institutional ownership, and guarantees have a significant effect on bond ratings. Liquidity, time interest earned and managerial ownership, statistically, has no significant effect on bond ratings. Keywords: bond ratings, profitability, liquidity, time interest earned, managerial ownership, institutional ownership, and guarantees.
| Jenis Karya Akhir: | Tesis (Other) |
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| Subyek: | |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi |
| Pengguna Deposit: | UPT . Meda Sulistiana |
| Date Deposited: | 06 Apr 2015 04:12 |
| Terakhir diubah: | 06 Apr 2015 04:12 |
| URI: | http://digilib.unila.ac.id/id/eprint/7971 |
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