CD Tesis

Analisis Pengaruh Likuiditas, Leverage, Profitabilitas, Market Value Dan Free Cash Flow Terhadap Peringkat Obligasi Dengan Dimediasi Oleh Manajemen Laba Analisis Pengaruh Likuiditas, Leverage, Profitabilitas, Market Value Dan Free Cash Flow Terhadap Peringkat Obligasi Dengan Dimediasi Oleh Manajemen Laba

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This study aims to find empirical evidence of the effect of Liquidity, Leverage, Profitability, Free cash flow and market value on bond ratings mediated by earnings management. This research was conducted at 60 banking companies registered in Pefindo Indonesia in 2015-2017. The sampling technique in this study used a purposive sampling technique and data analysis techniques used the Path Analysis method with the SPSS versi 22 application.
The results of this study conclude: (1) There is an influence between Liquidity, Leverage, Profitability, and Free Cash flow to earnings management. (2) There is no effect of Market Value on earnings management. (3) The influence of Liquidity, Leverage, Profitability and Free Cash flow on Bond Ratings is mediated by Profit Management. (4) The absence of influence between Market Value on bond ratings is mediated by earnings management.

Keywords: Liquidity, Leverage, Profitability, Free Cash Flow, Market Value, Bond Ratings and Earning Management

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0023)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xiv, 165 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0023)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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