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Pengaruh Ukuran Perusahaan dan Leverage terhadap Peringkat Obligasi
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Hutomo, Fariz Tri
Subject
657.042 - FINANCIAL ACCOUNTING 
Datestamp
2023-03-29 03:53:20 
Abstract :
This study aimed to determine the ability of financial ratios in predicting bond ratings on all companies listed and enhanced by PT.Pefindo. Financial ratio used in this study is firm size, leverage. The firm size in this study using the Log Total Assets, leverage in this study was measured by the formula Debt to Equity Ratio (DER). The population of this study are all companies listed and enhanced by PT.Pefindo and issued a complete financial statements and audited as of 31 December in PT Pefindo period 2020-2021 in sequence amouting to 30 companies. The sampling technique used was purposive sampling, in order to get many as 60 sampel of companies. Technical analysis of the data is the logistic regressions analysis with the help of SPSS 23 for windows. Based on the result of logistic regression analysis with significance was 5% has proved that firm size significant effect on bond rating, while leverage does not affect the bond ratings 
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Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya