scholarly journals Analisis Faktor Keuangan dan Non Keuangan yang Mempengaruhi Prediksi Peringkat Obligasi (Studi empiris pada perusahaan penerbit obligasi yang terdaftar di Bursa Efek Indonesia periode 2012-2014)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 69
Author(s):  
Putri Sakinah ◽  
Ardi Paminto ◽  
M. Amin Kadafi
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Data Collection ◽  
Logistic Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Current Ratio ◽  
Bond Ratings ◽  
Bond Rating ◽  
Equity Ratio

The purpose of this study is to examine the effect of liquidity as measured by Current Ratio (CR), Leverage is measured by Debt to Equity Ratio (DER), guarantee and age of bonds to bond rating listed on the Indonesia Stock Exchange. The research sample used is a bond issuer company listed on the Indonesia Stock Exchange (IDX) period of 2012 to 2014. Data collection research using purposive sampling method. Data obtained by 10 companies in the period 2012 to 2014. This study used logistic regression analysis to analyze the data. The result of this research is the liquidity proxied with Current Ratio (CR) has no significant effect on the rating of bond in Indonesia Stock Exchange. The leverage proxied by the Debt to Equity Ratio significantly influences the rating of bonds on the Indonesia Stock Exchange and the age of the bonds and the guarantee does not significantly affect the rating of bonds in the Indonesia Stock ExchangeKeywords: Bonds, bond ratings, liquidity, leverage, age of bonds, guarantees

scholarly journals PENGARUH FAKTOR AKUNTANSI TERHADAP PREDIKSI PERINGKAT OBLIGASI

2017 ◽  
Vol 20 (1) ◽  
pp. 52
Author(s):  
Henny Henny
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Bond ◽  
Bond Ratings ◽  
Purposive Sampling ◽  
Independent Variable ◽  
Selection Of

Tujuan dari penelitian ini adalah untuk mengungkapkan faktor akuntansi yang mempengaruhi prediksi peringkat obligasi pada perusahaan non keuangan di Bursa Efek Indonesia. Data diambil dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel sebanyak 20 perusahaan dengan menggunakan purposive sampling method. Metode penelitian yang digunakan untuk menguji hipotesis adalah logistic regression analysis metode stepwise untuk menguji faktor akuntansi yaitu variabel independen leverage, liquidity, profitability, productivity dan growth terhadap variabel dependen prediksi peringkat obligasi. Hasil dari penelitian ini adalah variabel profitability dan productivity memiliki pengaruh terhadap prediksi peringkat obligasi perusahaan non keuangan.The purpose of this study was to reveal the accounting factors that affect the predictions bond ratings on non-financial companies in the Indonesia Stock Exchange. Data taken from non-financial companies listed on the Indonesia Stock Exchange. The selection of a sample of 20 companies using purposive sampling method. The method used to test the hypothesis is a stepwise method logistic regression analysis to examine of accounting factors namely the independent variable leverage, liquidity, profitability, productivity and growth on the dependent variable prediction bond ratings. Results from this study are variable profitability and productivity have an influence on the prediction of non-financial corporate bond ratings

scholarly journals Factors Affecting Corporate Bond Ratings in Indonesia

2021 ◽  
Vol 3 (2) ◽  
pp. 98-107
Author(s):  
Ruspriono ◽  
Bambang Santoso Marsoem
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Bond ◽  
Bond Ratings ◽  
Factors Affecting ◽  
Ordinal Logistic Regression Analysis ◽  
Negative Effect ◽  
Positive Effect

Bonds provide a rating signal for the issuer and investors of the ability to pay off a bond. This study aims to explain the factors that affect the ranking in terms of accounting and non-accounting aspects. This study uses all corporate bonds actively traded on the Indonesia Stock Exchange (IDX) and are denominated in rupiah as of December 31, 2019, sourced from Bloomberg, which consists of 996 companies. The method in the sample is the purposive sampling method. This sample consists of 35 companies with 111 bonds, testing the hypothesis using ordinal logistic regression analysis with SPSS Version 25.0 data processing tools. The results showed that liquidity had a positive effect on bond ratings, activity does not affect bond ratings, leverage, profitability, maturity, and auditor reputation have a negative effect on bond ratings.

scholarly journals Pengaruh CR dan DER terhadap ROE pada Perusahaan Perdagangan Eceran di BEI Periode 2015-2018

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 657
Author(s):  
Amalia Tiara Balqish
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Retail Trade ◽  
Current Ratio ◽  
Return On Equity ◽  
Average Value ◽  
Equity Ratio

Phenomenon in this study lie in the average value of Return on Equity which tends to decline in 2015-2018. While the average value for the Current Ratio and Debt to Equity Ratio has a good value. When the average value of the Current Ratio is good, but the average value of Return On Equity can be said to be bad. This is the purpose of this research, to find out whether there is an effect of Current Ratio and Debt to Equity Ratio on Return On Equity in retail trade subsector companies listed on the Indonesia Stock Exchange period 2015-2018, both partially and simultaneously. This study uses a purposive sampling method in selecting samples from retail trade subsector companies listed on the Indonesia Stock Exchange for the period 2015-2018. This study also uses multiple linear regression analysis methods. The results showed that partially, Current Ratio had no effect on Return On Equity because it had a significance value greater than 0.05, and Debt to Equity Ratio had a significant effect on Return On Equity because it had a significance value of less than 0.05. While simultaneously, Current Ratio and Debt to Equity Ratio significantly influence Return On Equity.

scholarly journals Pengaruh Financial Distress, Pertumbuhan Perusahaan Klien, Ukuran Kap, Dan Audit Delay Terhadap Auditor Switching

2019 ◽  
Vol 1 (3) ◽  
pp. 1556-1568
Author(s):  
Faradina Zikra ◽  
Efrizal Syofyan
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Auditor Switching ◽  
Mining Companies ◽  
Company Growth

This study aims to examine the effect of financial distress, client company growth, KAP size and audit delay on auditor switching. This study is classified as comparative causal research. The population in this study are mining companies listed on the Indonesia Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 85 companies as the research samples. Auditor switchingare measured by dummy. The type of data used is secondary data obtained from www.idx.co.id and use logistic regression analysis. The results of this study indicate that financial distress, client company growth, KAP size and audit delay have no influence on auditor swtiching..

scholarly journals The Deciding Factor Is The Timeliness Of Corporate Internet Reporting On Manufacturing Companies Registered In Bei

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
V.Wiratna Sujarweni ◽  
Lila Retnani Utami
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Hypothesis Testing ◽  
Logistic Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Technological Development ◽  
Manufacturing Companies ◽  
A Company ◽  
Manufacture Company

This remarkable technological development become a part of helping human’s works at this time. Technology will be used by humans to make ther activity become more effective and efficient. Internet proofs the existence of the rapid technological development, internet become one of the new alternative for a company to provide the information of their company both financially or non-financially. This research aims to analyze the defining factor of Corporate Internet Reporting’s timeliness. The research’s population is all registered manufacture company in Indonesia Stock Exchange. The sample using purposive sampling method. Data collecting method is using documentation method. Hypothesis testing using logistic regression analysis. The results of this research is that the defining factor from Corporate Internet Reporting’s timeliness variable company, profitability, laverage, liquidity, issue of shares measurement. 

scholarly journals PENGARUH DEBT EQUITY RATIO, CURRENT RATIO, MATURITY DAN SIZE TERHADAP BOND RATING (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2012-2017)

2020 ◽  
Vol 2 (1) ◽  
pp. 53-79
Author(s):  
Ekka Pratama ◽  
Revan Andhitiyara
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Binary Logistic Regression ◽  
Sampling Technique ◽  
Financial Statements ◽  
Current Ratio ◽  
Bond Ratings ◽  
Bond Rating ◽  
Significance Level ◽  
Equity Ratio

This research is aims to analyze the influence of Debt Equity Ratio,  Current  Ratio,  Maturity  and  Size  on  Banking  Company  Bond Ratings on the Indonesia Stock Exchange for the period 2012-2017. The study  uses  secondary  data  from  the  annual  financial  statements  of selected companies downloaded from the official website of the Indonesia Stock  Exchange.  The  sampling  technique  uses  purposive  sampling method. The sample in this study consisted of 11 banking companies. Data analysis was performed by testing hypotheses both partially and simultaneously. The analytical method used is binary logistic regression with a significance level of 5% and 10%. Based on the results of the study showed that partially Debt Equity Ratio (DER) variables did not significantly influence Bond Rating, Current Ratio (CR) had a positive and significant effect on Bond Rating, Maturity had no significant effect and Size had a negative and not significant effect on Bond Rating. Simultaneously, a significance value of 0.002 is obtained, because the significance value is smaller than 0.05, then all variables affect the Bond Rating. Based on the results of the study, it is expected to be able to be an evaluation material for banks related to Bond Rating and its relationship with DER, CR, Maturity, and Size so that the bank can do the processing properly.

scholarly journals ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2018

2020 ◽  
Vol 6 (1) ◽  
pp. 36-45
Author(s):  
Reza Septian Pradana
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Coal Mining ◽  
Logistic Regression Analysis ◽  
Firm Size ◽  
Financial Distress ◽  
Stock Exchange ◽  
Financial Report ◽  
Equity Ratio ◽  
Annual Financial Report

This study aims to identify financial distress for coal mining firms registered in Indonesia Stock Exchange and analyze the factors that influent. This study uses methodological logistic regression analysis. The result of analyzing annual financial report 23 coal mining firms registered in Indonesia Stock Exchange period 2017-2018 is that 5 firms get financial distress. The result of estimation using logistic regressionshows that firm size and Debt to Equity Ratio (DER) significantly influent to the opportunity of coal mining firms gets financial distress. Thus, coal mining firms registered in Indonesia Stock Exchange period 2017-2018 need to enhance asset and use equity more than debt for firm’s funding.

scholarly journals The Effect Of Profitability, Liquidity, Leverage On Bond Rating Of Financial Companies

2021 ◽  
Vol 4 (4) ◽  
pp. 106-112
Author(s):  
Suryadi Hung ◽  
Ella Silvana Ginting ◽  
Sherly Joe
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Sector ◽  
Multiple Linear Regression Analysis ◽  
Return On Assets ◽  
Current Ratio ◽  
Bond Ratings ◽  
Bond Rating ◽  
Equity Ratio ◽  
Quantitative Descriptive

This research was ain determine and analyze the effect of Simultaneous and Partial on Current Ratio, Debt to Equity Ratio, and Return On Assets on Bond Ratings in financial sector companies on the Indonesia Stock Exchange for the 2016-2019 period. The population of this reserach is the financial sector companies as many as 94 companies. The sampling method used purposive sampling, and the number of samples obtained was 18 companies. This type of research is quantitative descriptive using multiple linear regression analysis method. The results of this research show that the variables Current Ratio, Debt to Equity Ratio, and Return On Assets simultaneously have a significant effect on the Bond Rating of financial sector companies on the Indonesia Stock Exchange (IDX) in 2016-2019. Partially, Current Ratio, Debt to Equity Ratio, and Return On Assets have a significant positive effect on Bond Ratings for financial sector companies on the Indonesia Stock Exchange (IDX) in 2016-2019.

scholarly journals The Effect of Profitability, Liquidity, Maturity And Assurance Against Highest Bond Ranking In Financial Sector In Indonesia Stock Exchange

2017 ◽  
Vol 7 (2) ◽  
pp. 643
Author(s):  
Dinda Aziiza Hasan ◽  
I Made Dana
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Sector ◽  
Bond Rating ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Investment Grade

One form of funding that can be done by the company is to issue bonds. The purpose of the research is to know the significance of the effect of profitability, liquidity, maturity and guarantees to the rating of bonds in the financial sector in Indonesia Stock Exchange. The type of data used is secondary data of each financial sector company listed on the Indonesia Stock Exchange and obtained from www.idx.co.id. Sampling is done by purposive sampling. The number of samples taken is as much as 20 bonds of financial sector companies in Indonesia Stock Exchange period 2014-2016, via purposive sampling method. The analysis technique used is logistic regression analysis and data processing using SPSS 13 for windows. The result of analysis shows that profitability, maturity and guarantee have positive and significant influence to bond rating, while liquidity has negative and significant effect to bond rating. The company should be able to increase the company's liquidity value in order for the company to obtain investment grade. Investors are more interested in investment-grade bonds.

DAMPAK VARIABEL KEUANGAN TERHADAP PENCAPAIAN KEUNTUNGAN PERUSAHAAN KELOMPOK INDUSTRI KONSTRUKSI DI BURSA EFEK JAKARTA

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Akhmad Sodiqin
Keyword(s):  
Regression Analysis ◽  
Construction Industry ◽  
Stock Exchange ◽  
T Test ◽  
Current Ratio ◽  
Return On Equity ◽  
Industry Group ◽  
Financial Variables ◽  
Equity Ratio ◽  
Ratio Variables

<em>This study aims to determine the effect of financial variables, namely the current ratio and debt to equity ratio of companies in the construction industry group listed on the Indonesia stock exchange either partially or simultaneously. The data used includes construction industry group companies. Data were analyzed using regression analysis using the   F-test and t test. Based on the results of the analysis it is known that the current ratio variables and the debt to equity ratio affect the return on equity variable in the construction industry stocks on the Indonesia stock exchange. Partially the current variable and debt to equity ratio also partially influence</em>.

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