| This research examines the influence of financial ratio and conservatism practice in accounting toward bond rating. The source of research data are financial reports 2002-2G04 and bond rating of the period. This research focused to examine the influences at listing companies at Jakarta Stock Exchange. Financial ratios used are liquidity, solvability, profitability, and activity ratio. Conservatism is measured by specific formula. However bond rating using Perfindo announcement. Financial ratio and conservatism are independent variables, on the other hand bond rating is dependent variable. Test of hypothesis used multiple linear regression. The result showed profitability ratio and conservatism have not significant influence toward bond rating of a company. |