Pengaruh Manajemen Laba Terhadap Peringkat Obligasi Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

Idamayanti, Nunik (2012) Pengaruh Manajemen Laba Terhadap Peringkat Obligasi Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, STIE Bank BPD Jateng.

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A.06.12 Nunik Idamayanti PENGARUH MANAJEMEN LABA TERHADAP PERINGKAT.pdf
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Abstract

Bond rating is one that should be considered by investors before making an investment bond. This is because bond ratings are informative and give a statement signaling the probability of failure of a company's debt. In the bond's rating, rating agencies assess the various aspects of the company, one of which is the company's financial data. Financial reports obtained by the ratings agency to be used for assessment made by management, so that there is possibility for managers to do earnings management. This research aims to examine the influence of earnings management on bond ratings in the banking company listed on the Indonesia Stock Exchange (BEI). In this research, earnings management is proxied with discretionary accruals measured using the Modified Jones Model. This study population is the entire banking enterprise bonds listed on the Indonesia Stock Exchange beginning in 2007 until 2010. The selection of samples is based on purposive sampling to obtain the sample size of 23. Research hypotheses are tested using multiple linear regression by including CAMEL ratios as control variables. Test results from this study indicate that earnings management significantly influence bond ratings.

Item Type: Thesis (Other)
Uncontrolled Keywords: Earnings management, bond rating, CAMEL ratios.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Art
Depositing User: Magang Magang Siswa
Date Deposited: 19 Feb 2024 05:57
Last Modified: 19 Feb 2024 05:57
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1584

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