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JURNAL BISNIS DAN AKUNTANSI
Vol. 11, No. 3, Desember 2009, 143 - 154
ISSN: 1410-9875

FAKTOR-FAKTOR YANG MEMPENGARUHI
PREDIKSI PERINGKAT OBLIGASI DITINJAU DARI FAKTOR AKUNTANSI DAN
NON AKUNTANSI

 MAGRETA dan POPPY NURMAYANTI
Universitas Riau
poppynurmayanti@yahoo.com

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Official URL: http://www.tsm.ac.id/JBA/JBA11.3Desember2009/1_artikel_JBA11.3Desember2009.pdf

ABSTRACT:

This research aims at providing empirical evidance on factor that affect obligation ratings prediction. This study examines the role of accounting data and non accounting data in predicting the accurance of obligation ratings. The accounting data consist of firm size, liquidity, profitability, leverage and productivity. The non accounting data consist of secure, maturity, and auditor reputation. The samples of this research consist of 80 firms are listed in PT. PEFINDO from 2005 to 2008 except Bank and Financial Institution, Securities Company and Other Finance. Logit regression is used to test the hypothesis. The finding of this research, 1) Firm Size, Liquidity, Leverage, Maturity and Auditor Reputation are insignificant variables determining obligation ratings and 2). Profitability, Productivity and Secure are significant variables determining obligation ratings. The result indicates that in general, the obligation of Indonesia firms are investment grade.

Keywords: Obligation ratings, Firm Size, Liquidity, Profitability, Leverage, Productivity, Secure, Maturity, Auditor Reputation.
 
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