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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 2, November 2014, Hlm. 49-60

PENGARUH RETURN ON EQUITY, NET PROFIT MARGIN, CURRENT RATIO, LONG TERM LIABILITIES TO TOTAL ASSETS DAN TOTAL ASSET TURNOVER TERHADAP PERINGKAT OBLIGASI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

EDISON

STIE Trisakti
edison@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/PENGARUH RETURN ON EQUITY, NET PROFIT MARGIN, CURRENT RATIO, LONG TERM LIABILITIES TO TOTAL ASSETS DAN TOTAL ASSET TURNOVER TERHADAP PERINGKAT OBLIGASI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The purpose of this research is to test and investigate the influence of return on equity, net profit margin, current ratio, long term liabilities to total assets and total asset turnover towards bond ratings. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange over the 5 years period 2008-2012. Samples consist of 9 manufacturing companies, selected using purposive sampling method. The data type is secondary data which collected from Indonesia Stock Exchange. Data was analyzed using ordinal logistic regression (ordered logit).The result shows that return on equity, long term liabilities to total assets and total asset turnover have influences towards bond ratings. Otherwise, net profit margin and current ratio do not have influences towards bond ratings.

Keyword :Bond Ratings, Return on Equity, Net Profit Margin, Current Ratio, Long Term Liabilities to Total Assets, Total Asset Turnover, Ordinal Logistic Regression.
 
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