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  • 标题:Peringkat Obligasi Ditinjau dari Produktivitas dan Penerapan Corporate Governance Perception Index (CGPI).
  • 本地全文:下载
  • 作者:Janiman Janiman ; Muhammad Burhanudin ; Agung Yulianto
  • 期刊名称:Jurnal Kajian Akuntansi
  • 印刷版ISSN:2579-9975
  • 电子版ISSN:2579-9991
  • 出版年度:2017
  • 卷号:1
  • 期号:2
  • 页码:172-183
  • DOI:10.33603/jka.v1i2.765
  • 出版社:Lembaga Penelitian Universitas Swadaya Gunung Jati
  • 摘要:This research objective is to analyze the effect of productivity and the corporate governance perception index (CGPI) implementation on bond rating of company which listed on the Indonesia Stock Exchange (IDX) period 2012-2015. The research object used publishing company bonds registered in IDX during the period of the study. The research population used corporate bonds registered in IDX during years of research. The sample determination used nonprobability sampling method by purposive sampling, sample criteria in the determination of research are publishing company bonds in IDX which have a CGPI score from IICG and corporate bonds in the IDX ranked by PT PEFINDO. The number of sample specified criteria were 39 samples. Research method using ordinal logistic regression analysis. Based on the research result, the productivity proxied by asset turnover has no effect on the rating of the bonds, and the corporate governance perception index (CGPI) implementation proxied by the CGPI score has an effect on the ranking of the bond.
  • 关键词:Asset turnover; Bond rating; CGPI score; Implementation of the Corporate Governance Perception Index (CGPI); Productivity.
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