Pengaruh Manajemen Laba terhadap Peringkat Obligasi pada Saat Emisi

Tri Wahyudi(1*), Bambang Sugeng Dwiyanto(2),

(1) Universitas Proklamasi 45 Yogyakarta
(2) Universitas Proklamasi 45 Yogyakarta
(*) Corresponding Author

Abstract


This study was conducted to prove empirically the earnings management practices related to its influence on the bond rating. The data of this study were 36 companies that issued bonds listed on Valuation, published in 2010-2012. Sampling method using purposive sampling method. Detection of earnings management behavior in this study using the Modified Jones Model (1995). Data were analyzed using classical assumption, namely: autocorrelation, heteroscedasticity test, and test for normality. Hypothesistesting using multiple regression analysis with SPSS16.

Keywords


earnings management; bond issuance; bond rating

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DOI: https://doi.org/10.30588/jmp.v3i2.154

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Copyright (c) 2014 Tri Wahyudi, Bambang Sugeng Dwiyanto

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