Detail Cantuman

ABSTRACT : The Effect of Profit and Leverage Management on Bond Ratings listed on the Indonesian Stock Exchange (IDX) and (supervised by H. A. Mansyur Tanra and Mursidah)
This study aims to test and analyze the Management of Profits and Leverage on Bonds Rating on the Indonesia Stock Exchange (BEI). Data collection using Secondary Data obtained from Financial Statements regarding Profit Management and Leverage on Bond Rating of financial companies listed on the Indonesian stock exchange for 3 years 2017-2019 period using purposive sample obtained a sample of 51 samples. The results of these financial statements have been tested with classical assumptions, namely the assumption of normality and assumption of multicollinearity. Methods of data analysis using data multiple regression techniques.
The results of this study indicate that the first and second hypotheses are accepted because Profit Management and Leverage partially have a positive and significant effect on Bond Ratings in Financial Companies for 3 years 2017-2019 period on the Indonesia Stock Exchange (BEI).

Keywords: Earnings Management, Leverage, Bond Rating.