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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 7, November 2012, Hlm. 135-146

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, RATING, MATURITY,DAN ISSUE SIZE TERHADAP YIELD SPREAD PADA OBLIGASI PERUSAHAAN YANG TERDAFTAR DALAM PEMERINGKAT EFEK INDONESIA

STELLA

STIE Trisakti
stella@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, RATING, MATURITY,DAN ISSUE SIZE TERHADAP YIELD SPREAD PADA OBLIGASI PERUSAHAAN YANG TERDAFTAR DALAM PEMERINGKAT EFEK INDONESIA

ABSTRACT:

This research have a purpose to test and analyze the effect of Rating of Bonds, Maturity of Bonds, Leverage, Issue Size of Bond, and Corporate Social Responsibility toward Yield Spread of Bonds. Using a sample of corporate bond in PEFINDO for period 2008-2012 we compare this research with result of the previous research. The sampling technique used is the non probability purposive sampling, where require to the criteria are 10 companies which have 11 bonds were analyze using descriptive statistic and using panel data regression. The hypothesis evaluated by use F test and t test. The result of this research partially found that Rating of bond, Leverage, and Issue Size of bond does influence the Yield Spread, than Maturity of bond and Corporate Social Responsibility do not influence the Yield Spread. Furthermore, all the independent variables simultaneously influence the dependent variable, Yield Spread.

Keyword :Yield Spread, Maturity, Issue Size, Rating, Leverage, Corporate Social Responsibility, Bonds.
 
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