Frivanty Ekatiarta Nuriman
Universitas Singaperbangsa Karawang, Karawang

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Pengaruh Rasio Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Peringkat Obligasi Syariah (Sukuk) Frivanty Ekatiarta Nuriman; Dian Hakip Nurdiyansyah
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1706

Abstract

This study aims to determine the effect of ratio profitability, liquidity and leverage on sharia bond rating (sukuk). The research method in this study uses a quantitative apporoach. There were 13 companies that were used as populations in this study and by using a purposive sampling technique 4 sampels were also obtained. The statistical methods taken in the study are multiple regression analysis using classic assumption test. Based on the variable T test of profitability, it obtained tcount 2.974 > ttable 2.030 and significant value of 0.004 < 0.05. It means that return on asset positively and partially affected sukuk rating. Liquidity obtained tcount -8.927 < ttable 2.030 and significant value of 0.000 < 0.05. It means that Current Ratio partially affected sukuk rating. Leverage ratio obtained tcount 3.362 > ttable 2.030 and significant value of 0.001 < 0.05. It means that Debt to Equity Ratio partially affected sukuk rating. Furthermore, analysis of F test obtained fcount 26.800 > ftable 2.76 and significant value obtained was 0.000 < 0.05 which means that independent variable simultaneously affected sukuk rating. Keywords: Profitability, Liquidity, Leverage and Rating Sukuk