Financial Performance and Non-Financial Factors on Bond Ratings with Earnings Management as an Intervening Variable

Devi Minggar Wati, Wati and Detak Prapanca, Prapanca Financial Performance and Non-Financial Factors on Bond Ratings with Earnings Management as an Intervening Variable. Indonesian Journal of Innovation Studies.

Text 4. Financial Performance and Non-Financial Factors on Bond Ratings with Earnings Management as an Intervening Variable_Sinta 5.pdf.pdf Download (3MB)

Abstract

This study aims to determine the effect of financial performance and non-financial factors on bond ratings with earnings management as an intervening variable.This study uses quantitative methods with secondary data as a data source. In this study the population data used are all PT. Pefindo listed on the Indonesia Stock Exchange. The observation period was from the 2017-2020 period. In this study, non-probability sampling technique used in this study was purposive sampling. There are 15 companies PT. Pefindo used as a sample in this study. The data analysis technique used in this research is Structural Equation Modeling Partial Least Square (SEM-PLS). The results of this study indicate that financial performance has an effect on bond ratings. Non-financial factors affect bond ratings. Financial performance has an effect on earnings management. Non-financial factors affect earnings management. Earnings management has an effect on bond ratings. Financial performance affects bond ratings through earnings management. Non-financial factors affect bond ratings through earnings management.

Item Type:	Other
Subjects:	H Social Sciences > HG Finance
Depositing User:	Mr Detak Prapanca
Date Deposited:	05 Apr 2023 10:40
Last Modified:	05 Apr 2023 10:40
URI:	http://eprints.umsida.ac.id/id/eprint/11306

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