Nirwana, Ronny Firmansyah and Prof. Dr. Bambang Subroto, and Prof. Aulia Fuad Rahman, (2022) Pengaruh Kinerja Keuangan Perusahaan Terhadap Peringkat Obligasi Dengan Gcg Sebagai Variabel Pemoderas. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris pengaruh profitabilitas, likuiditas, solvabilitas dan aktivitas terhadap peringkat obligasi yang di moderasi oleh Good Corporate Governance. Data penelitian menggunakan perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia melalui website resmi yaitu www.idx.co.id dan menerbitkan obligasi melalui website resmi lembaga pemeringkat obligasi yaitu PT PEFINDO dalam kurun waktu 2015-2020 dengan jumlah sampel 261 perusahaan. Hasil penelitian menemukan bahwa profitabilitas, likuiditas dan solvabilitas berpengaruh terhadap peringkat obligasi, sedangkan aktivitas tidak berpengaruh terhadap peringkat obligasi. Good Corporate Governance, baik komisaris independen, kepemilikan institusional, kepemilikan manajerial dan komite audit tidak memperkuat atau memperlemah pengaruh profitabilitas, likuiditas, solvabilitas dan aktivitas terhadap peringkat obligasi.
English Abstract
The objective of this research is to empirically assess and prove the effect of profitability, liquidity, solvability, and activity on bond rate with the moderation of Good Corporate Governance. The data was obtained from 261 non-financial companies that have been listed on the Indonesia Stock Exchange accessed through its official website, i.e. www.idx.co.id, and issued bonds through the official website of PT. PEFINDO, a rating agency, during the period of 2015-2020. This study finds that profitability, liquidity, and solvability, but not activity, influence obligation rate. Furthermore, Good Corporate Governance, i.e. independent commissioner, institutional ownership, managerial ownership, and audit committee, neither strengthens nor weakens the effect of profitability, liquidity, solvability, and activity on bond rating
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | :0422020058 |
| Uncontrolled Keywords: | Peringkat Obligasi, Profitabilitas, Likuiditas, Solvabilitas, Aktivitas dan Good Corporate Governance, obligation rate, profitability, liquidity, solvability, activity, and good corporate governance |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 14 Feb 2023 07:35 |
| Last Modified: | 14 Feb 2023 07:35 |
| URI: | http://repository.ub.ac.id/id/eprint/197474 |
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Text (DALAM MASA EMBARGO)
RONNY_FIRMANSYAH_NIRWANA.pdf Restricted to Registered users only until 31 December 2024. Download (2MB) |
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