PENGARUH GOOD CORPORATE GOVERNANCE, PERINGKAT OBLIGASI, DAN DEBT TO EQUITY RATIO TERHADAP YIELD TO MATURITY OBLIGASI PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

JOSEPHINE CRISTAJUNE, . (2017) PENGARUH GOOD CORPORATE GOVERNANCE, PERINGKAT OBLIGASI, DAN DEBT TO EQUITY RATIO TERHADAP YIELD TO MATURITY OBLIGASI PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk melihat pengaruh good corporate governance, peringkat obligasi, dan debt to equity ratio terhadap yield to maturity. Penelitian ini menggunakan data sekunder berupa harga obligasi, kupon obligasi, tanggal jatuh tempo obligasi, dan peringkat obligasi dari perpusatakaan Bursa Efek Indonesia serta laporan keuangan dari website Bursa Efek Indonesia. Populasi pada penelitian ini adalah seluruh perusahaan non keuangan yang mengeluarkan obligasi pada tahun 2013-2015 dan tercatat di BEI. Dalam penelitian ini digunakan purposive sampling dan perusahaan yang dijadikan sampel sebanyak 22 perusahaan. Penelitian ini menggunakan metode regresi linear berganda untuk menguji hipotesis. Dari hasil pengujian yang dilakukan dalam penelitian ini, dapat disimpulkan bahwa peringkat obligasi berpengaruh negative signifikan terhadap yield to maturity dan debt to equity ratio berpengaruh positif signifikan terhadap yield to maturity. Sementera good corporate governance tidak berpengaruh terhadap yield to maturity. Hasil uji F menunjukkan bahwa secara simultan variabel good corporate governance, peringkat obligasi, dan debt to equity ratio berpengaruh terhadap variabel yield to maturity. This study attemps to identify the effect of good corporate governance, rating, and debt to equity ratio on bonds yield to maturity. This research using secondary data which is bond price, coupon, settlement date, and rating from Indonesia Stock Exchange Library and financial statement from official website. Population in this research is all non financial corporate that issuing bonds in 2013-2015 and listed in IDX. In this research, purposive sampling is used and there are 22 companies as sample. Multiple linear regression is a method in this research to test the hypothesis. From the result, we can conclude that rating has a negative significant influence on yield to maturity and debt to equity ratio has a positive significant on yield to maturity. Instead, good corporate governance doesn’t has influence on yield to maturity. Result of F test shows that good corporate governance, rating, and debt to equity ratio have influence on yield to maturity simultaneously.

Item Type: Thesis (Sarjana)
Additional Information: 1). Dr. Etty Gurendrawati, SE, Akt, M.Si 2). Diena Noviarini, SE, M.Msi
Subjects: Ilmu Sosial > Perdagangan > Akuntansi
Divisions: FE > S1 Akuntansi
Depositing User: sawung yudo
Date Deposited: 10 Mar 2022 03:12
Last Modified: 10 Mar 2022 03:12
URI: http://repository.unj.ac.id/id/eprint/24098

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