PENGARUH PERINGKAT OBLIGASI, UKURAN PERUSAHAANDAN DEBT TO EQUITY RATIO TERHADAP YIELD OBLIGASI KORPORASI

SUPRI NUR ASTUTI 8335129127, Influence Of Bond Ratings, Size Of Company And Debt To Equity Ratio Against Yield Corporate Bond. Program S1 Accounting, Department of Accounting, Faculty of Economics, University of Jakarta. 2014 This study aims to determine influence of bond ratings, size of company, and debt to equity ratio of the corporate bond yields in Indonesia Stock Exchange . Past research has shown different results. Therefore, research is necessary to re- examine the effect of these three variables on corporate bond yields. The population in this study were all non- financial corporate bonds are listed and traded on the Indonesia Stock Exchange in the period 2009 to 2012, which amounted to 27 bonds. Based on purposive sampling criteria obtained 18 samples bonds. The research hypotheses were tested using multiple linear regression (multiple regression) . This study concluded that the bond rating negatively affect yield corporate bonds with a significance value of 0.000 and -5.567 tcount greater than 1.9955 ttable . While the size of the company and the debt to equity ratio has no effect on corporate bond yields