This study aimed to test the effect of earnings management and book-taxdifferences to the bond ratings. The sample in this study are gathered by usingpurposive sampling from all companies that listed on the Indonesian Stock Exchangeand issued bonds in a row from January 2010 to June 2013. The Company elected assample amounted to 13 companies or as many as 182 of observation data. In this study,we used multiple linear regression method. The results showed that earningsmanagement does not have a significant effect on bond ratings. While book-taxdifference has a positive and significant effect on bond ratings.
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