The Effect of Financial Performance, Auditor Reputation and Audit Opinion on Bond Ratings
Memito Nigel Siregar, Yulia Saftiana, Umi Kalsum
Memito Nigel Siregar
Available Online 23 May 2020.
- 10.2991/aebmr.k.200520.041How to use a DOI?
- profitability, leverage, liquidity, auditor reputation, audit opinion, bond rating
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.
- © 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/).
Cite this article
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 -