Pengaruh Manajemen Laba dan Rasio Aktivitas Terhadap Peringkat Obligasi pada Perusahaan Sektor Property, Real Estate dan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023

This study examines how activity ratios and earnings management effect bond ratings. The study sample includes infrastructure, real estate, and property companies listed on the Indonesia Stock Exchange between 2019 and 2023. The companies were chosen using purposeful testing. This study uses IDX's yearly report. Multiple regression analysis examines data. This study reveals that earnings management does not affect bond ratings but the activity ratio does.

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Publication Details

Journal
JURNAL EKSPLORASI AKUNTANSI
Published
2025-02-23
DOI
https://doi.org/10.24036/jea.v7i1.2072
Primary Topic
Financial Analysis and Corporate Governance
Type
article
Field-Weighted Citation Impact
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article

Pengaruh Manajemen Laba dan Rasio Aktivitas Terhadap Peringkat Obligasi pada Perusahaan Sektor Property, Real Estate dan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023

Dalvad Juhari, Nelvirita Nelvirita
JURNAL EKSPLORASI AKUNTANSI
Financial Analysis and Corporate Governance
article

Pengaruh Manajemen Laba dan Rasio Aktivitas Terhadap Peringkat Obligasi pada Perusahaan Sektor Property, Real Estate dan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023

Dalvad Juhari, Nelvirita Nelvirita
article en

Abstract

This study examines how activity ratios and earnings management effect bond ratings. The study sample includes infrastructure, real estate, and property companies listed on the Indonesia Stock Exchange between 2019 and 2023. The companies were chosen using purposeful testing. This study uses IDX's yearly report. Multiple regression analysis examines data. This study reveals that earnings management does not affect bond ratings but the activity ratio does.

JURNAL EKSPLORASI AKUNTANSIVol. 7(1)
State University of Padang (ID)
Openalex Percentile: Top 96%
Financial Analysis and Corporate Governance
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