CD Skripsi
Pengaruh Corporate Governance Dan Pengungkapan Enterprise Risk Management Terhadap Peringkat Obligasi (Studi Kasus Pada Perusahaan Keuangan Yang Terdaftar Di Bei Periode 2014 – 2018)
This study aims to examine empirically relationship between corporate
governance and enterprise risk management disclosure and their impact to credit
ratings. This study use profitability, liquidity, solvability, and firm size as control
variables. This study uses 29 companies in financial sector that listing on
Indonesia Stock Exchange and PEFINDO as sample and uses purposive sampling
method. The period of this study is 2014 – 2018 with total 145 amount of samples.
The analytical method used is logistic regression analysis. Hypothesis testing
results show that corporate governance and enterprise risk management
disclosure positively and significantly affects credit ratings. While among the
control variables only profitability that significantly affect the credit ratings.
Keywords : credit ratings, corporate governance, enterprise risk management
disclosure, profitability, liquidity, solvability, firm size.
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