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Journal articles on the topic 'Company ratings'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Tyvonchuk, O. "Esg company ratings – the nature and features of formation." Galic'kij ekonomičnij visnik 67, no. 6 (2020): 104–13. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.06.104.

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The article examines the essence of ESG ratings, the causes and history of their origin and dissemination. It has been found that sustainable development of the companies is in the interests of both investors, companies themselves and other stakeholders, as there is a clear positive correlation between commercial success, financial performance and the efforts of businesses to implement the principles of sustainable development. One of the important tools for evaluating the effectiveness of sustainable development of companies, their risks and potential opportunities in environmental, social an

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Magdalena, Yossi Naomi, Teguh Raharjo, and Dana Indra Sensuse. "The Factors that Affect Customer Ratings in E-Commerce Company." International Conference on Information Science and Technology Innovation (ICoSTEC) 2, no. 1 (2023): 157–62. http://dx.doi.org/10.35842/icostec.v2i1.55.

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In developing the e-commerce business in Indonesia, e-commerce companies must maintain customer satisfaction. In the e-commerce company, customer satisfaction can see from the ratings given by consumers. This research aims to find factors influencing consumers in providing ratings to improve services. The company’s current condition does not know the indicators when consumers give ratings. The current situation is decreasing order because the number of bad rating is higher and impact to profit company. This research uses several methods, such as the Unified Theory of Acceptance and Use of Tech

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Singer, Ming S. "Transformational vs Transactional Leadership: A Study of New Zealand Company Managers." Psychological Reports 57, no. 1 (1985): 143–46. http://dx.doi.org/10.2466/pr0.1985.57.1.143.

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38 randomly selected New Zealand company managers completed the revised version of the Multifactor Leadership Questionnaire of Bass. Two ratings were obtained, a rating of an ideal leader and a rating of the real immediate superior. For ratings of the real leader, the mean ratings on the transformational factors were more highly correlated than those on the transactional factors with perceived leader's effectiveness and job satisfaction. The discrepancy scores between the ratings of real and ideal leaders were negatively correlated with the measures of effectiveness and satisfaction. In additi

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Liu, Cheng. "The Value Effect of ESG Ratings during the COVID-19 - Empirical Evidence from Chinese A-Share Market." BCP Business & Management 47 (July 10, 2023): 195–203. http://dx.doi.org/10.54691/bcpbm.v47i.5191.

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Since 2020, the scale of ESG responsible investment in China has developed rapidly, and during the epidemic, the city was affected by the closure of roads. Although it is difficult to influence consumers' choice in the product market in the short term, investors in the stock market can "vote with their feet" in a timely manner, so how do investors perceive the ESG rating of the company? What is their perception of a company's ESG rating? This paper examines the role of ESG ratings in China's A-share market during the crisis, using the Xin Guan epidemic as an entry point, and concludes that (1)

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Jayanti, Evi, Risal Rinofah, and Ratih Kusumawardhani. "Analisis Pengaruh Resiko Bisnis,Profitabilitas dan Karakteristik Perusahaan terhadap Peringkat Obligasi dengan Struktur Modal sebagai Variabel Mediasi pada Perusahaan Perbankan BEI 2016-2021." Reslaj : Religion Education Social Laa Roiba Journal 5, no. 5 (2022): 2684–701. http://dx.doi.org/10.47467/reslaj.v5i5.2536.

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The goal of this study is to investigate how bond ratings are influenced by business risk, profitability, company size, and company growth on bond rating through the use of capital structure. The population of this study is made up of PT Indonesian Rating Agency and the banking businesses listed on the Indonesia Stock Exchange for the years 2016 through 2021. Purposive sampling was the method of sampling that was used. The information used was gathered through the use of secondary data and library research methods. The Sobel test, the Path Analysis method, and the SPSS version 26 application w

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Zumente, Ilze, and Nataļja Lāce. "ESG Rating—Necessity for the Investor or the Company?" Sustainability 13, no. 16 (2021): 8940. http://dx.doi.org/10.3390/su13168940.

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With the rise of responsible investments, the demand for non-financial data has multiplied. Even for those companies who have obtained an environmental, social and governance (ESG) assessment, the scores issued by rating agencies tend to depict differing pictures of the sustainability performance. First, this article explores the approaches employed by different ESG rating providers. Next, it aims to evaluate the availability and correlation of multiple third-party ratings awarded to companies that are stock-listed on European stock exchanges. Finally, an independent t-test analysis is perform

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Wu, Xuesha. "The Impact of ESG Ratings on Trade Credit Financing." SHS Web of Conferences 169 (2023): 01068. http://dx.doi.org/10.1051/shsconf/202316901068.

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Using a sample of Chinese listed companies from 2009 to 2020, this study investigates the impact of ESG ratings of listed companies on corporate trade credit financing. The results suggest that the performance of ESG ratings by listed companies can significantly improve the level of corporate trade credit financing. The positive effect of ESG rating on trade credit financing is more pronounced when the company hires a “Big4” auditor, or when the company locates in a region with a higher degree of marketization, and when the company is followed by more analysts. The results of the study still h

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Suratmi and Ika Yustina Rahmawati. "The Effect of Profitability Ratio, Liquidity Ratio, Leverage Ratio, and Company Size on Sukuk Rating Corporation During 2014-2017 Periods." SHS Web of Conferences 86 (2020): 01027. http://dx.doi.org/10.1051/shsconf/20208601027.

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The purpose of this study was to destermine the effect of profitability ratios, liquidity ratios, leverage ratios, and company size toward sukuk ratings in Indonesia during 2014-2017. The independent variables in this study is profitability ratios, liquidity ratios, leverage ratios, and company size, while the dependent variable is sukuk rating. The object of this study is Corporations for the period 2014-2017, this study used 78 samples. The technique sampling method in this study used purposive sampling. The data analysis techniques used in this study is descriptive statistical tests, and lo

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Aceng, Abdul Hamid, Siagian Arifin, Razak A., and Endri Endri. "Determinants of Bond Rating and its Implications to Corporate Bond Yield." International Journal of Engineering and Advanced Technology (IJEAT) 9, no. 2 (2019): 195–200. https://doi.org/10.35940/ijeat.B3358.129219.

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Identifying the factors that affect bond ratings is important in relation to investment decisions in long-term debt securities because they have an impact on corporate bonds. The research objective is to analyze the factors that influence bond ratings and their implications for corporate bond yields, both partially and simultaneously. This study uses a logistic regression model to estimate the determinants of corporate bond ratings and a panel data regression model to estimate the implications for corporate bond yields, by taking samples of corporate bonds listed on the Indonesia Stock Exchang

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Tambunan, Sari Bulan, Warsani Purnama Sari, Alfriado Leonard Noprian Dolok Saribu Dolok Saribu, Ahmad Prayudi, Dhian Rosalina, and Yusnaini Yusnaini. "DETERMINING FACTORS FOR MODERATING LEVERAGE BOND RATINGS." Jurnal Akuntansi Trisakti 10, no. 1 (2023): 117–36. http://dx.doi.org/10.25105/jat.v10i1.15604.

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This study aims to determine the factors that influence the policy of imposing bond rates with leverage as a moderating variable. The population in this study were 55 companies listed on the Indonesia Stock Exchange and registered at PT. Pefindo successively during the 2018-2020 period using a sampling technique, namely census sampling where the entire population is sampled. The test results show that profitability and audit quality have positive effect on bond ratings. Liquidity variable have no effect on rating assignment, and also financial flexibility and company size have no effect on rat

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Nathanael Fransiskus Mangile and Batara Daniel Bagana,SE.,M.M. "PENGARUH PROFITABILITAS, LEVERAGE DAN PRODUKTIVITAS TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2020-2022." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 16, no. 2 (2023): 292–301. http://dx.doi.org/10.51903/kompak.v16i2.1283.

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The stock exchange is the market where trading in stocks, bonds and other financial instruments takes place. The stock exchange is a place where companies can issue shares to obtain funds from investors, and investors can buy shares as a form of company ownership and benefit from changes in share prices. This study aims to measure how significant the influence of Profitability, Leverage and productivity is in determining bond ratings in manufacturing companies in 2020-2022. The sample in this study is a manufacturing company that issues bonds and is rated by PEFINDO (Indonesian Rating Agency),

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Rukmana, Ayu Dwi, and Nisful Laila. "PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, LEVERAGE, PROFITABILITAS, CORPORATE GOVERNANCE, DAN JENIS SUKUK TERHADAP RATING SUKUK KORPORASI DI INDONESIA." Jurnal Ekonomi Syariah Teori dan Terapan 7, no. 9 (2020): 1786. http://dx.doi.org/10.20473/vol7iss20209pp1786-1803.

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ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, likuiditas, leverage, profitabilitas, corporate governance, dan jenis sukuk terhadap rating sukuk korporasi di Indonesia rating sukuk di peringkat oleh PT. Pemeringkat Efek Indonesia (PEFINDO). Total sampel yang digunakan sebanyak 115 sampel sukuk yang masih beredar pada periode 2014-2018. Penelitian menggunakan pendekatan kuantitatif dengan teknik analisis regresi logistik ordinal. Hasil pengujian model statistik regresi logistik ordinal menemukan bahwa variabel yang berpengaruh terhadap tinggi rendahnya probabilitas

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Zhang, Jingyan, Jan De Spiegeleer, and Wim Schoutens. "Implied Tail Risk and ESG Ratings." Mathematics 9, no. 14 (2021): 1611. http://dx.doi.org/10.3390/math9141611.

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This paper explores whether the high or low ESG rating of a company is related to the level of its implied tail risk, measured on the basis of derivative data by implied skewness and implied kurtosis. Previous research suggests that the ESG rating of a company is indeed connected to some financial risk; however, often, only volatility is used as a risk measure. We examined the relation between ESG ratings and implied volatility, and explore the relation between ESG ratings and financial risk in more depth by looking into higher implied moments accessing financial tail risk. First, we found tha

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Gupta, Rahul. "Financial Factors Determining CAREs Ratings." GIS Business 12, no. 6 (2017): 34–42. http://dx.doi.org/10.26643/gis.v12i6.3310.

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Rating agencies evaluate a number of qualitative and quantitative factors while assigning rating to a particular company. Standard mathematical formulas do not exist for determining credit ratings. Instead, credit rating agencies use their experience and judgement in assigning ratings. What factors rating agencies consider significant in providing ratings to the companies is an important question. The present study aims to contribute to the above mentioned area by identifying the financial determinants of credit ratings assigned to Indian companies by CARE, one of the top rating agencies of In

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Thendrew, Owen, and Maria Stefani Osesoga. "THE IMPACT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY ON BOND RATINGS OF FINANCIAL SECTOR FIRMS LISTED ON THE INDONESIA STOCK EXCHANGE." Ultimaccounting Jurnal Ilmu Akuntansi 16, no. 2 (2025): 336–44. https://doi.org/10.31937/akuntansi.v16i2.4036.

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Abstract - This research was conducted to obtain empirical evidence regarding the effect of profitability, leverage, and liquidity on bond ratings. Bond ratings significantly influence funds raised from bond issuances, as a decrease can lead to undersubscription, while an increase can result in oversubscription. Investors should pay attention to bond ratings for informational materials and signals about a company's future obligations. This study's originality is rooted in its empirical examination of the key determinants”profitability, leverage, and liquidity”that affect bond ratings within In

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Khalifa Kajaman, Nasser, Adnan Jahić, Radivoj Prodanović, and Marko Carić. "Motivation of Employees in an Agri-food Company." Journal of Agronomy, Technology and Engineering Management (JATEM) 8, no. 1 (2025): 1385–93. https://doi.org/10.55817/lqfi9346.

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Employee motivation is crucial for a company’s business success, as only motivated individuals enable its growth and development. The aim of the research was to determine the level of employee motivation in an agrifood company and propose improvements. A combined method was used: an electronic semi-structured survey and an interview with the HR manager. The results showed that motivation was at a high level, with an average rating of 3.99 on a scale of 1 to 5. The most important motivational factors were in the categories of work and work organization, relationships with colleagues, and compen

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Andarwati, Andarwati. "Determinants of Bond Performance (Study of Companies Listed on the Indonesian Stock Exchange)." International Journal of Social Science and Business 8, no. 4 (2024): press. https://doi.org/10.23887/ijssb.v8i4.82928.

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Bond ratings are critical for firms that issue them, as they reflect the company's risk level. A higher bond rating typically leads to lower costs for the company. Most investors tend to avoid bonds with poor credit ratings. This research aims to examine how profitability, liquidity, and leverage influence bond prices, using bond ratings as a key variable. The study population comprises all firms listed on the Indonesian stock market from 2019 to 2021, totaling 116 entities. Through purposive sampling, the research focused on 72 companies that met specific criteria: firms that issued reports i

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Ruliana, Titin, Ratna Dewi Yanti, Abdurrahman Ahda Naufan, and Jumadi Tukmuly. "Effect of Debt-to-Asset Ratio, Maturity, Guarantees, and Company Size on Bond Ratings in Construction Companies." IJEBD (International Journal of Entrepreneurship and Business Development) 6, no. 6 (2023): 1106–13. http://dx.doi.org/10.29138/ijebd.v6i6.2578.

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The purpose of this study was to determine and analyze effect of the debt-to-assets ratio, maturity,guarantee, and company size on construction company bond ratings. The population and sample of thisresearch is construction companies that publish complete financial reports from 2014 to 2022. Dataanalysis uses logistic regression analysis. The results showed that: 1) Debt to assets ratio has nosignificant effect on the probability of bond ratings, because investors tend to buy bonds because they seethe company's reputation not from the Debt to Assets Ratio obtained by the company; 2) Maturity h

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Linawati, Linawati, and Agung Edy Wibowo. "PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI PERUSAHAAN DI INDONESIA." Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 7, no. 2 (2020): 143–52. http://dx.doi.org/10.32477/jrm.v7i2.201.

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Investors attempted to optimize the level of profit from the capital invested in the company. Bond rating can be used by investors to predict whether a bond able to attract investors to buy it or not through the liquidity, profitability and leverage assessment approaches of a bond. This study aimed to analyze the effect of Liquidity, Profitability and Leverage on Company Bond Ratings in Indonesia. This field research was used cross section data. The research objects used were all banking, financing and insurance industry companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018

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Murach, A. A., M. A. Storchevoy, and M. Sepulveda. "Divergence of ESG Ratings: International and Russian Experience." Economic Policy 19, no. 4 (2024): 84–121. http://dx.doi.org/10.18288/1994-5124-2024-4-84-121.

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ESG rating is an important indicator of a company’s social responsibility, which is taken into account by investors and regulators. However, if the ESG rating is calculated incorrectly, investors and regulators will make erroneous decisions and companies will be given improper guidance about how to modify their operations. Currently, there is a serious methodological problem in that ESG ratings from various rating agencies can be significantly different for the same company. Two of the most urgent questions in current ESG research are why these differences come about and how critical the diver

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Fadli, M. Fajar Zahrul, and Susanti Dwi Ilhami. "The effect of profitability, company size, liquidity, bond age and collateral on bond ratings in banking companies listed on the Indonesia Stock Exchange." AKURASI: Jurnal Riset Akuntansi dan Keuangan 6, no. 1 (2024): 1–14. http://dx.doi.org/10.36407/akurasi.v6i1.1139.

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The only form of funding that a company used to obtain funds was by issuing bonds. This research aims to determine the significance of the effect of profitability, company size, liquidity, bond age, and collateral on bond ratings in banking sector companies listed on the IDX. The data in this research is secondary data obtained from www.idx.co.id and the PT Pefindo website. The total sample was 14 banking sector company bonds for the 2018–2022 period, using a purposive sampling method. The data analysis technique used is a logistic regression analysis test with the IBM SPSS Statistics 26 progr

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Miky Ardianus K. Tokan and Maria Yovita R. Pandin. "PENGARUH PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI." Journal of Student Research 1, no. 4 (2023): 392–403. https://doi.org/10.55606/jsr.v1i4.1574.

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This study aims to determine the effect of profitability, liquidity, company growth, company size, and leverage on the bond ratings of companies listed on the IDX for the period 2018 – 2022. The samples used in this study were 9 companies. The sampling method uses purposive sampling method. Sources of data are secondary data in the form of annual financial reports of companies listed on the IDX and Indonesian stock rankings. The data analysis technique in this study used the SPSS version 29.0 application with several kinds of tests, namely the classic assumption test, among others, Multicollin

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Na, Jaeseog, and Yongmin Joe. "Credit Ratings and Firm Innovation." Academic Society of Global Business Administration 20, no. 2 (2023): 153–74. http://dx.doi.org/10.38115/asgba.2023.20.2.153.

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This study examines the impact of credit ratings on corporate innovation activities. A sample of domestic securities-listed companies is selected, and changes in innovation activities are investigated when firms exhibit high sensitivity to credit ratings. Credit rating data from December settlement companies, spanning the period from 2002 to 2019, excluding the financial industry, is employed. A total of 2,179 company-year observations are used, which include corporate patent data as a proxy for measuring innovation performance, to examine the relationship between credit ratings and innovation

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Xu, Yundi. "The Impact of ESG Performance on Company Valuation: A Case Study Based on Industrial Bank." Highlights in Business, Economics and Management 7 (April 5, 2023): 135–43. http://dx.doi.org/10.54097/hbem.v7i.6934.

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Contemporarily, ESG has become a hot topic, where more and more investors are aware of the importance of ESG and pay more attention to a company's performance in ESG when making investment decisions. As a result, companies are paying attention to improving their ESG performance, and many researches have shown that there is a relationship between ESG ratings of companies and the valuation of companies. This paper selects Industry Bank as a case study based on the results of MSCI's ESG rating as a measure of ESG performance. In addition, data from the company's annual report as well as investing

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Yu, Jiefei. "The Superiority of Local ESG Ratings in China’s Credit Risk Assessment: An Empirical Study Based on Default Distance." Journal of World Economy 3, no. 4 (2024): 79–84. https://doi.org/10.56397/jwe.2024.12.09.

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Driven by the global trend of sustainability, environmental, social, and governance (ESG) factors have become an important indicator for assessing corporate sustainability and credit risk. However, ESG rating agencies in different regions may give different ratings to the same company due to differences in assessment methods and regional applicability. Taking Chinese A-share listed companies as the research object, this paper compares the effectiveness of Chinese local ESG ratings with international ESG ratings in credit risk assessment. By constructing a linear regression model with distance

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Maskami, Sukma, Ramdani Bayu Putra, and Muhammad Pondrinal. "Bond Prices Through Bond Ranking As Intervening Variables: Liquidity, Leverage , Company Size, Auditor's Reputation." International Journal of Economics Development Research (IJEDR) 3, no. 2 (2022): 122–42. http://dx.doi.org/10.37385/ijedr.v3i2.418.

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The purpose of this study was to determine the effect of liquidity, leverage, firm size, auditor reputation and bond ratings on bond prices. This type of research data obtained from secondary data. The sample in this study were 48 companies listed on the Indonesia Stock Exchange using the random sampling method. The results of this study indicate that liquidity, leverage, firm size, auditor reputation have no effect on bond ratings and leverage, firm size, auditor reputation have a positive and significant effect on bond prices, while liquidity, leverage, firm size, auditor reputation affect b

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Wei, Lu, Chen Han, and Yinhong Yao. "The Bias Analysis of Oil and Gas Companies’ Credit Ratings Based on Textual Risk Disclosures." Energies 15, no. 7 (2022): 2390. http://dx.doi.org/10.3390/en15072390.

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Credit rating bias would affect the capital funding of oil and gas companies, and thus influence the development of the whole economy. Credit rating bias has been mostly analyzed based on different quantitative data sources, and inconsistent results have been obtained. This study first analyzes credit rating bias from the perspective of qualitative textual risk disclosures. By comparing the external credit rating with the internal risk perception expressed in the textual risk disclosures of Form 10-K filings, we can study the consistency of risk assessment of the company by the company’s manag

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Hughes, Arthur, Michael A. Urban, and Dariusz Wójcik. "Alternative ESG Ratings: How Technological Innovation Is Reshaping Sustainable Investment." Sustainability 13, no. 6 (2021): 3551. http://dx.doi.org/10.3390/su13063551.

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Environmental, Social and Governance (ESG) rating agencies have been instrumental in mainstreaming sustainability in the investment industry. Traditionally, they have relied on company disclosure and human analysis to produce their ratings. More recently however, technological innovation in data scraping and Artificial Intelligence (AI) have undercut the traditional approach. Tech-driven Alternative ESG ratings are becoming increasingly influential yet remain critically underexplored in sustainable finance scholarship. Grounded within financial geography and using mixed methods, this paper fil

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Rivandi, Muhammad, and Wulandari Gustiyani. "Pengaruh leverage, Likuiditas dan Profitabilitas Terhadap Peringkat Obligasi Pada Perusahaan Manufaktur Yang Terdaftar di PT. Pefindo Periode 2015-2019." Jurnal Ilmiah Pendidikan Scholastic 5, no. 1 (2021): 130–39. http://dx.doi.org/10.36057/jips.v5i1.456.

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Bond rating information shows the extent to which the company is able to pay its obligations and shows the level risk or security of the bond. The rating of a bond is investment grade, the risk of default on a company’s debt is unavoidable. The purpose of study was to determine how much influence Leverage, Liquidity, and Profitability on Bond Ratings in manufacturing companies listed at PT. PEFINDO for the period 2015-2019. The Sampling technique used purposive sampling method and obtained as many as 65 data. Data obtained from the Indonesia Stock Exchange through the website www.idx.co.id. Th

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Chen, Sheng-Hung, Dariimaa Ganbat, and Bai-Rui Hung. "Does firm’s ownership structure matter to the impact of female directors on corporate social responsibility? Evidence from Taiwan." International Journal of Research in Business and Social Science (2147- 4478) 13, no. 8 (2024): 01–13. https://doi.org/10.20525/ijrbs.v13i8.3725.

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Using yearly data on corporate social responsibility ratings from public-listed companies in Taiwan from 2013 to 2017, this paper empirically explores the impact of female directors ratio on corporate social responsibility rating, especially looking at whether the different impact of controlling ownership structure (public-dominated, co-governed, single-family) on corporate social responsibility rating. Our empirical results indicate that a higher the ratio of female directors significantly reduce the corporate social responsibility rating, especially for the family-controlled company. Althoug

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Sánchez, Pérez Manuel, Manzano María Dolores Illescas, and Puertas Sergio Martínez. "Online review ratings: an analysis of product attributes and competitive environment." Journal of Marketing Communications 28, no. 5 (2021): 487–505. https://doi.org/10.5281/zenodo.10615121.

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Online reviews generated by consumers have reached a huge diffusion among buyers and constitute an important marketing communications tool for companies that allow them to successfully promote a product. This study adopts a less developed approach in previous studies and tries to analyse what attributes of a product or service are relevant when it comes to getting a good online assessment of consumers as well as to analyze if the competitive environment of the company also affects the ratings. Based on a sample of 1,870 Spanish hotels and using regression analysis, our results show that vertic

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Rahayu, Ni Luh Dina, and Made Gede Wirakusuma. "Pengaruh Kinerja Lingkungan, Good Corporate Governance, dan Kepemilikan Asing Terhadap Nilai Perusahaan Manufaktur." E-Jurnal Akuntansi 29, no. 2 (2019): 485. http://dx.doi.org/10.24843/eja.2019.v29.i02.p01.

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The purpose of this study was to determine the effect of environmental performance (PROPER rating), GCG mechanism, and foreign ownership on company value. The sample in this study is a manufacturing company listed on the Stock Exchange in 2013-2017 with a total of 34 companies, environmental performance seen from the PROPER rating achieved by the company, Tobin’s Q to measure corporate value and proxy for GCG obtained using factor analysis. The data analysis technique of this study uses multiple linear analysis. Based on the results of the analysis it was found that environmental performance a

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Vini, Citra Mentari Purba, and Dewi Syarif Andam. "The Effect of Liquidity, Leverage, Profitability, and Company Size on Bond Ratings in Banking Sector Companies in Indonesia 2017- 2020." Journal of Economics, Finance and Management Studies 06, no. 07 (2023): 3319–23. https://doi.org/10.5281/zenodo.8163558.

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This study aims to detect empirical evidence regarding the effect of Liquidity, Leverage, Profitability and Company Size on bond ratings. The population in this study is banking companies listed on the Indonesia Stock Exchange in the period 2017- 2020. The sampling method used was purposive sampling and the data used are secondary data in the form of the annual financial ratios. 13 banking companies that met the criteria were sampled. The data analysis method used is panel data regression analysis. Panel regression analysis model used is the Common Effect model. The results showed that Liquidi

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Nikmati, Ety Nila, and Nurjanti Takarini. "Bond Ratings in Non-Financial Companies Listed on the Indonesian Stock Exchange." East Asian Journal of Multidisciplinary Research 2, no. 11 (2023): 4645–62. http://dx.doi.org/10.55927/eajmr.v2i11.7076.

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In order for a company to exist and survive, one of them can be achieved through the company's financing sources. The company in this case requires capital or funds. The need for capital or funds can be financed with own capital in the form of short-term or long-term debt obtained from one of them, namely bonds. This study aims to analyze the effect of leverage, liquidity, profitability and company size on bond ratings of non-financial companies. In this study, using multiple linear regression analysis methods with the SPSS 25 program to process the data. The data used is secondary data which

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Esensia, Dina, Ahmad Fauzan Fathoni, and Haryetti Haryetti. "Effect of Financial Performance and Good Corporate Governance of Bond Ratings (A Case Study Companies Listed In Indonesia Stock Exchange Period 2013-2017)." AFEBI Management and Business Review 5, no. 2 (2020): 50. http://dx.doi.org/10.47312/ambr.v5i2.249.

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<em>One type of investments that are considered safe and profitable is a bond. However, this investment has a risk of the company in the form of debt default risk will also affect investor decisions. Therefore, investors need to know the potential risks to be faced with analyzing the viability of the company that became a place for investment by bond rating. In addition, investors need to see whether companies apply corporate governance (GCG) or not because by implementing good corporate governance (GCG) in the company reflects that the company is able to manage efficiently the company's

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Makeeva, Elena Y., Irina V. Ivashkovskaya, Liudmila S. Ruzhanskaya, and Konstantin A. Popov. "Relationship between Regional Socio-Economic Development and Corporate Ratings of Russian Companies." Economy of Region 17, no. 1 (2021): 86–102. http://dx.doi.org/10.17059/ekon.reg.2021-1-7.

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The search for new sources of regional development is important due to the slowdown in economic growth and the need to shift the emphasis of industrial policy from the macro level to the level of regions and individual companies. In this regard, we consider the participation of companies in reputation ratings as a new source for increasing the investment attractiveness of regions. Additionally, we examine the relationship between corporate and regional ratings: corporate ratings demonstrate a company’s compliance with the sustainable development goals, which, in turn, improves the socio-econom

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MUHAMMAD, RIFQI, and CAHYANINGTYAS TIRZA SILVIANI BIYANTORO. "FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT SUKUK (STUDI EMPIRIS PERUSAHAAN YANG DIPERINGKAT FITCH RATING)." Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan 4, no. 2 (2019): 187. http://dx.doi.org/10.15548/al-masraf.v4i2.267.

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This study aims to determine the effect of profitability, leverage, firm size, and growth of the company to the sukuk ratings. The main purpose of this rating is to provide information to investors about the state of sukuk issuers and what risks will be borne, so that can be used as consideration of investors in investing. The sample in this research is sukuk issuer company rated by rating agency Fitch Rating period 2013-2016. Samples were chosen using purposive sampling method and 15 companies were selected. Data analysis was done by multiple linear regression model and using SPSS 22.0 softwa

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Ntsalaze, Zuziwe, Gideon Boako, and Paul Alagidede. "The impact of sovereign credit ratings on corporate credit ratings in South Africa." African Journal of Economic and Management Studies 8, no. 2 (2017): 126–46. http://dx.doi.org/10.1108/ajems-07-2016-0100.

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Purpose The purpose of this paper is to examine the impact of sovereign credit ratings on corporations in South Africa by assessing whether the sovereign rating assigned to South Africa by credit rating agencies acts as a ceiling/constraint for credit ratings assigned to corporations that operate within the country. The question of whether sovereign ratings are significant in determining corporate ratings was also explored. Design/methodology/approach To test the hypothesis regarding the rating of corporates relative to sovereigns, a longitudinal panel design was followed. The analysis employe

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Gou, Lufeng, and Xiaoxiao Li. "Why Do ESG Rating Differences Affect Audit Fees?—Dual Intermediary Path Analysis Based on Operating Risk and Analyst Earnings Forecast Error." Sustainability 17, no. 2 (2025): 380. https://doi.org/10.3390/su17020380.

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As environmental, social, and governance (ESG) issues become increasingly important, ESG ratings have become a significant factor influencing audit fees for businesses. However, ESG ratings are typically assessed by multiple agencies or rating firms and, due to differences in evaluation criteria, methodologies, and data sources, the ratings provided by different institutions may vary considerably. Therefore, research on the impact of discrepancies in ESG ratings on audit fees is of great significance. This paper examines this phenomenon by analyzing a sample of Chinese listed companies from 20

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Rosita, Nur, Mu’minatus Sholichah, and Rahmat Agus Santoso. "Determinan peringkat obligasi korporasi di indonesia." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 3 (2022): 1333–46. http://dx.doi.org/10.32670/fairvalue.v5i3.2457.

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This study aims to determine the impact of the liquidity ratio on the investment rating of bonds, determine the impact of debt on the potential capital adequacy for the level of fixed income investment, determine the impact of total asset turnover on bonds with potential investment value, determine the impact of asset returns on bonds with potential investment value, knowing the impact of company size on the potential investment value of corporate bonds, and determine the impact of the bond's age on its possible investment rating. This type of research is included in the type of quantitative r

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Hasanah, Neneng, and Dian Widiyati. "Pengaruh Pengungkapan Corporate Social Responsibility, Intellectual Capital, Ukuran Perusahaan Dan Peringkat Kinerja Lingkungan Terhadap Kinerja Keuangan." Jurnal Ilmiah Raflesia Akuntansi 10, no. 2 (2024): 954–66. https://doi.org/10.53494/jira.v10i2.675.

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— The purpose of this study was to examine the effect of Corporate Social Responsibility Disclosure, Intellectual Capital, Company Size, and Environmental Performance Ratings on Financial Performance. Indepnendent Variabel are Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings, while the dependent variable is Financial Performance. The population in this study were mining company in the 2021-2023 period. The data collection technique used was purposive sampling, in order to obtain a sample of 12 companies with 36 data that match the crite

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VASIU, Diana Elena. "DIVERGENCE REGARDING ESG. A BIBLIOMETRIC ANALYSIS." Management of Sustainable Development 16, no. 2 (2024): 99–112. https://doi.org/10.54989/msd-2024-0019.

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ESG criteria serve as a cornerstone for sustainable business practices, but the growing emphasis on sustainability has led to a surge in ESG rating providers, introducing significant challenges. ESG ratings are inherently complex and often differ across agencies, due to a lack of standardized parameters, risks of green-washing, and the perceived trade-off between profitability and sustainability. Inconsistent methodologies and fragmented regulatory frameworks hinder meaningful comparisons, resulting in limited confidence among investors and companies regarding the reliability of these ratings.

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Sijabat, Deviana, and I. Gst Ayu Eka Damayanthi. "Manajemen Laba Setelah Perubahan Peringkat Obligasi Perusahaan." E-Jurnal Akuntansi 28, no. 3 (2019): 2096. http://dx.doi.org/10.24843/eja.2019.v28.i03.p29.

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This study aims to obtain empirical evidence of earnings management after changes in corporate bond ratings. The modified Jones model is used to identify companies that practice earnings management. The population in this study is all bonds of nonfinancial companies that issue bonds and those that experience upgrades or downgrades of bond ratings in the period 2010-2016. The method of determining the sample in this study used purposive sampling to obtain 30 samples of companies that experienced upgrades or downgrades. Hypothesis testing uses the One Sample T Test. The conclusion of this study

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Banke, Marius, Stephanie Lenger, and Christiane Pott. "ESG Ratings in the Corporate Reporting of DAX40 Companies in Germany: Effects on Market Participants." Sustainability 14, no. 15 (2022): 9742. http://dx.doi.org/10.3390/su14159742.

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This study identifies to what extent DAX40 companies integrate ESG rating information into their reporting and whether the disclosure of ESG ratings results has a positive impact on professional and non-professional stakeholders, and thus represents a benefit for the reporting company. Our study shows that 82.5% of DAX40 companies report ESG rating results and we find that the disclosure of ESG rating results is a useful method for reporting companies (compared to non-reporters), as it leads to higher stock prices and better reputations. Considering that ESG rating results can differ substanti

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Suyoto, Yohanes Totok, Endang Pitaloka, Hastuti Naibaho, and Vicka Elliana Ristanti. "Sales Ethical Behavior: An Empirical Investigation of Its Determinants and Impacts on Bank Customer of Urban area in Indonesia." 15TH GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES ON 14 - 15 SEPTEMBER 2023, NOVOTEL BANGKOK PLATINUM PRATUNAM, THAILAND 15, no. 1 (2023): 162. http://dx.doi.org/10.35609/gcbssproceeding.2023.1(162).

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This study analyzes the effect of ESG (Environmental, Social, and Governance) performance ratings on the cost of equity in South-East Asia, both individually and in aggregate. The implied cost of equity (ICC) based on various models is used as a proxy of a true cost of equity. The ESG rating data are from Refinitiv. The panel regression is applied to relate ICC to ESG rating scores and relevant explanatory variables. This paper examines the following five South-East Asian markets: Indonesia, Malaysia, Singapore, Thailand, and the Philippines. We find that firms with better ESG ratings do not n

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Abdurrahman, Z. A., A. Z. Nurmagambetova, and A. S. Bikteubayeva. "ESG rating assessment of the banking sector." Bulletin of "Turan" University, no. 1 (April 1, 2023): 172–83. http://dx.doi.org/10.46914/1562-2959-2023-1-1-172-183.

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Recently, ESG ratings have become increasingly relevant. They are one of the indicators that allow you to track how much the company pays attention to environmental, social and managerial factors in its activities and what risks it carries. Since ESG presupposes environmental, social, governance, that is, the environmental environment, social policy and management, these components relate to the activities of each economic entity and should be regarded as fundamental in assessing the effectiveness of their activities and the results of their policies. Many people mistakenly believe that ESG fa

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Hadinata, Sofyan. "Determinan Peringkat Sukuk: Ditinjau dari Aspek Akuntansi dan Non-Akuntansi." Wahana Riset Akuntansi 8, no. 2 (2020): 95. http://dx.doi.org/10.24036/wra.v8i2.109370.

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The objective of this study was to provide empirical findings whether firm size, liquidity, productivity, and sukuk maturity have a significant influence on sukuk ratings. This study uses secondary data. The population of this research is companies issuing sukuk, listed on The Indonesia Stock Exchange and rated by PT PEFINDO. The sampling method used was purposive sampling. Meanwhile, for data analysis this study uses panel data regression method with the assistance of Eviews 10 software. Based on analysis, the results of this study indicate that company size, liquidity, profitability, and pro

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Arfiani, Mutia, Rizki Ramadhan, and Sri Rani Fauziah. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SUKUK (OBLIGASI SYARIAH) PADA PERUSAHAN TELEKOMUMIKASI YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) PERIODE 2020-2023." Jurakunman (Jurnal Akuntansi dan Manajemen) 17, no. 2 (2024): 207. http://dx.doi.org/10.48042/jurakunman.v17i2.335.

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This study aims to determine the effect of the independent variables, namely company size, profitability (ROA), and activity (TATO) on the dependent variable rating of Islamic bonds in companies telecommunication listed on the Indonesia Stock Exchange (IDX). The type of research used is research with quantitative methods. The data sources used in this study are data obtained from idx.co.id, Pefindo.com, and company websites in the 2020-2023 period. The data analysis technique in this study was to use multiple data regression analysis. The results showed that the profitability variable (ROA) an

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Widyawati, Ofi Maulidya, Nurhayati, and Kania Nurcholisah. "Pengaruh Rasio Profitabilitas dan Rasio Likuiditas terhadap Peringkat Sukuk Korporasi Perusahaan Periode 2015-2018." Jurnal Riset Akuntansi 1, no. 1 (2021): 1–8. http://dx.doi.org/10.29313/jra.v1i1.51.

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Abstract. This study aims to determine the effect of profitability ratios and liquidity ratios on sukuk ratings for the 2015-2018 period. The sukuk rating of a company can be seen from the performance performed by the company. To measure the company's performance in this study using profitability ratios and liquidity ratios. Profitability ratio is a ratio to measure the efficiency of a company and the company's ability to generate profits. While the liquidity ratio is a ratio to measure the company's ability to meet its short-term obligations. This research is included in a quantitative descri

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Orlova, Olga Yuryevna, and Sofya Andreevna Kokareva. "IMPROVING THE QUALITY OF ASSESSING THE COMPANY'S SUSTAINABILITY INDICATORS BASED ON THE APPLICATION OF AN INTEGRAL APPROACH." Scientific Review: Theory and Practice 13, no. 3 (2023): 353–62. http://dx.doi.org/10.35679/2226-0226-2023-13-3-353-362.

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This study aims to propose and substantiate a unified methodological approach to assessing the company's sustainability indicators in order to eliminate information imbalances in the currently existing rating systems of domestic and foreign rating agencies. The key tasks are: analyzing the composition of the ESG ratings market, researching the methodology of evaluating companies by rating agencies, conducting a comparative analysis of ratings, offering an alternative way to assess the sustainability of companies. The relevance of the chosen topic is due to the expansion of the sustainable deve

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