KAITAN ANTARA PERINGKAT OBLIGASI DENGAN MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN DI INDONESIA

This study aims to examine the relationship between Bond Ranking and Earnings Management. In this study consists of dependent variables, namely ear￾nings management, independent variables of Bond Rating and control variables of company size and company growth. The research population is non-financial companies in Indonesia. Based on the results of purposive sampling obtained 14 companies with 40 samples that met the criteria. In this study conducted using multiple linear regression analysis. The results show that bond ratings are related to earnings management while company size and company growth are not related to earnings management.