The Effect of Financial Performance, Auditor Reputation and Audit Opinion on Bond Ratings

DOI

10.2991/aebmr.k.200520.041How to use a DOI?

Keywords

profitability, leverage, liquidity, auditor reputation, audit opinion, bond rating

Abstract

This study aims to determine the effect of financial performance (profitability, leverage and liquidity), auditor reputation and audit opinion on bond ratings in non-finance companies that issue bonds on the Indonesia Stock Exchange (IDX). This type of research was descriptive quantitative research. The data used are secondary data from 2011-2018. The total population are 913 data. The sampling method used is purposive sampling, so that the sample obtained are 265 data. The data analysis technique used is logistic regression. Based on the results of this study indicate that liquidity has an effect on bond ratings while profitability, leverage, auditor reputation, and audit opinion have no effect on bond ratings.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Memito Nigel Siregar
AU  - Yulia Saftiana
AU  - Umi Kalsum
PY  - 2020
DA  - 2020/05/23
TI  - The Effect of Financial Performance, Auditor Reputation and Audit Opinion on Bond Ratings
BT  - Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)
PB  - Atlantis Press
SP  - 235
EP  - 242
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200520.041
DO  - 10.2991/aebmr.k.200520.041
ID  - Siregar2020
ER  -