PENGARUH TINGKAT SUKU BUNGA, DEBT TO EQUITY RATIO DAN UKURAN PERUSAHAAN TERHADAP YIELD TO MATURITY OBLIGASI KORPORASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Indra Saputra Wibowo, 2015: The Influence Interest Rate, Debt to Equity Ratio, and Size of Company toward Yield To Maturity of Corporate Bond Listed in Indonesia Stock Exchange. Thesis. Department of Accounting Faculty of Economic, State University of Jakarta. This study aims to determine influence of Interest Rate, Debt to Equity Ratio, and Size of Company toward Yield To Maturity of Corporate Bond Listed 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 2012 to 2014, which amounted to 22 bonds. Based on purposive sampling criteria obtained 17 samples bonds. The research hypotheses were tested using multiple linear regression (multiple regression) . This study concluded that the debt to equity ratio positifely affect yield corporate bonds with a significance value of 0.010 and 2,681 tcount greater than 2,007 ttable . While the Interest Rate and Size of Company has no effect on corporate bond yield to maturity. Keywords : Interest Rate, Debt to Equity Ratio, Size of Company and Yield To Maturity