| dc.identifier.citation | Allen, A.C., 1994. “The Efect of Large-Firm Audits on Municipal Bond Rating Decision”. Auditing: Journal Of Practice & Theory : 13: 115-124. Almilia, Luciana Spica dan Devi,Vieka. 2007. “Faktor-faktor yang mempengaruhi Prediksi Peringkat Obligasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta”. Seminar Nasional Manajemen. Andry, Wydia. 2005. “Analisis Faktor-faktor yang Mempengaruhi Prediksi Peringkat Obligasi. Jurnal Buletin Ekonomi dan Moneter Perbankan”. Fabozi, F.J. 2000. “Bond Market, Analysis, and Strategies”. Prentice – Hall, Inc. 4 edition. Fama, E., and K. French. 1993. “Common Risk Factors in the Returns of Stocks and Bonds”. Journal of Financial Economics 33: 3-56. Francis, J.R., and M.D, Yu. 2009. “Big-4 Office Size and Audit Quality. The Accounting Review” 84: 1521-1552. Gujarati, D.N. 1995. “Basic Econometrics”, 3 44 rd edition. McGraw-Hill, Inc. Gozhali, Imam. 2006. “Aplikasi Analisis Multivariate dengan Program SPSS”. Semarang: Badan Penerbit Universitas Diponegoro. Indonesia Bond Pricing Agency (IBPA). 2010. “Introduction to Bonds Instruments and Market”. School of Bonds & Fixed Income. Jakarta: 20-21 Desember. Jensen, M., and W. Meckling. 1976. “Theory of Firm: Managerial Behavior, Agency Costs and Ownership Structure”. Journal of Financial Economics 3: 305-360. Lou, Y., and F.P. Vasvari. 2009. “Auditor Spesialization and The Cost of Publict Debt”. Working paper. London Business School. Mansi, SA., W.F. Maxwell., and D.P. Miller. 2004. “Does Auditor Quality and Tenure Matter to Investor? Evidence from the Bond Market”. Journal of Accounting Research 42: 755-792. Manurung, A., D. Silitonga dan W.R.L. Tobing. 2009. “Hubungan Rasio-Rasio Keuangan dengan Rating Obligasi”. www.google.com. Presiden Republik Indonesia. 1995. Undang-Undang Republik Indonesia No.8. tentang “Pasar Modal”. Bagian Perencanaan dan Teknologi Informasi Departemen Keuangan. S & P Rating Group. 2003. “S&P Corporate Rating Criteria”. New York. Wahyuni, Sri. 2013. “Pengaruh Ukuran dan Tenur Auditor terhadap Cost of Debt Financing: Pengujian Dual Roles Auditor pada Pasar Obligasi di Indonesia”. Laporan Penelitian yang tidak Dipublikasikan (tersimpan di perpustakaan UMP). | en_US |
| dc.description.abstract | This study aims to examine the factors that affect the ranking of Islamic bonds in
the bond market in Indonesia. Specifically, this study will examine the influence of risk
factors such as firm size, leverage, profitability, coverage, firm age and bank debt, 2) risk
factors, namely maturity bond, bond size, and duration; 3 ) non- financial risk factors, that
the auditor quality toward Indonesian Islamic bond ratings. The population in this study are
all companies that issue bonds in the period 2006-2010. Sampling was conducted with a
purposive sampling approach and produce 48 samples observasian. The analysis was
performed with multiple regression models . The analysis showed that the factors affecting
the Islamic bond ranking is firm size. This means that size firm is a factor considered in
the rank of Islamic bonds. | en_US |
