PENGARUH CURRENT RATIO, RETURN ON ASSETS, DAN FIRM SIZE TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA PERIODE 2012-2016

The purpose of this research is to analyze the influence of current ratio (RO), return on assets (ROA), and firm size of Bond Rating (PO) in non-financial companies in Indonesia Stock Exchange period 2012-2016 either partially or simultaneously. This research uses quantitative approach with multiple regression analysis. Sampling technique used is purposive sampling method that produces 9 companies as research sample. The results of this study indicate that partially Return on Assets has a significant positive effect on the rating of Bonds. Current Ratio has significant negative effect on Bond Rating. Firm Size has no significant effect on the Bond Rating. Keywords: Bond Rating (PO), Current Ratio (CR), Return on Assets (ROA), and Firm Size