Image of Pengaruh Growth Dan Kinerja Keuangan Terhadap Peringkat Obligasi Dengan Manajemen Laba Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2013-2018)
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Pengaruh Growth Dan Kinerja Keuangan Terhadap Peringkat Obligasi Dengan Manajemen Laba Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2013-2018)

One of the company's strategies to survive in global competition is to become a more desirable company by providing complete, good, and accurate information through bond ratings and financial statements. With a good bond rating, it should attract investors to invest in the company. Based on this background, this study aims to determine the effect of growth and financial performance on bond ratings with earnings management as an intervening variable. Growth in this study is proxied by the ratio of market to book value of assets and financial performance as measured by return on assets (ROA). . The population in this study involved 58 companies in the banking sector listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling aimed at a sample of 23 companies. The analytical method used in this study is multiple regression analysis and path analysis. The results of this study include: 1) growth has a direct effect on bond ratings 2) financial performance has a direct effect on bond ratings 3) earnings management has a direct effect on bond ratings 4) growth has a direct effect on earnings management 5) financial performance has a direct effect on directly on earnings management 6) growth has a effect on bond ratings through earnings management 7) financial performance has a direct effect on bond ratings through earnings management.
Keywords: Company Growth (Growth), Financial Performance, Earnings Management, Bond Rating

Ketersediaan
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Perpustakaan Universitas Riau 1502115692
1502115692
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1502115692
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI – MANAJEMEN.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1502115692
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
MANAJEMEN
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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