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Journal : Majority Science Journal

FINANCIAL AND NON-FINANCIAL FACTORS AFFECTING SUKUK IJARAH RATINGS Maulidina, Rizky Awaliyah; Bustami, Abiyajid; Maulana, Indra
MSJ : Majority Science Journal Vol. 2 No. 1 (2024): MSJ-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v2i1.110

Abstract

This study aims to analyse what affects the rating of sukuk ijarah as seen from financial and non-financial factors. This research is quantitative research using the SPSS application. the sample of this research is companies that issue sukuk ijarah in the 2014-2018 period and are rated by PEFINDO. Indicators of financial factor variables are measured by CR (Current Ratio), ROA (Return on Asset), TATO (Total Asset Turn Over) and DER (Debt to Equity Ratio). While the non-financial factors used are the age of sukuk. The results of this research are financial ratios that affect sukuk ratings are CR and ROA. Where seen from the partial test these two ratios are significant. Meanwhile, if examined simultaneously CR, ROA, TATO, DER and sukuk age on sukuk ratings, the results have a significant effect. This means that all financial ratios and sukuk age simultaneously affect the ijarah sukuk rating.
Co-Authors Aat Sriati Abriandika, Venusa Ade Nurhayati, Ade Afiah, Syifa Kawakib Nurul Ahmad Yamin AI MARDHIYAH, AI Akbar Lufi Zulfikar Aljidannur, Andi Muhammad Rivaldy Amira, Iceu Amril, Masniarara Aziza Balfas Amundiasmo, Yoga Andika, Arya Bhima Andri Rizko Yulianto Apri Wiyono Arief, Syarifuddin Arifin, Taufiq Arisunyoto, Wisnu Arskadius, Nasyaya U. Arum, Ema Budhi Cahyono Bustami, Abiyajid Chandrawijaya, Yehezkiel Cholis, Akhmad Rokhsan Ciptaan, Meta Agil Concepcion, Ronnie S. Daffaa, Atiiqah Denny Irawan Dewi Hartanti, Fauzia DEWI, SANG AYU MADE SRI UTAMI Diah, Maya Hanissya Diningsih, Ayus Dyah Setyorini Efri Widianti Fathorrozi Ariyanto Fauzi Ahmad Muda Fauziyah, Kunny Fauziyyah, Ghina Fitriani, Dita Fitriani, Liesna Fujiyastuti, Gendis Fusvita, Laifa Gifari, M Maris Al Hamzah, Moh Aminollah Hana Rizmadewi Agustina Hanggoro Putro, Dimas Kurnia Harahap, Diannita Hariyanto, Hasna Husniyah Hartanto, Erik Rachmadi Hastuti, Widia Hazmi, Helmy Heddy, Y.B Suwasono Hendrawati Hendrawati Hendrix Noviyanto Firmansyah, Hendrix Noviyanto Herdiana, Jeje Hesti Platini Hikmat, Rohman Imas Rafiyah Irwin Sukrisno Sugeng Islam, Muhammad Irfa Nurul Ismuwardani, Zakiyah Iwan Shalahuddin Iyus Yosep Jodie, Nathania Juliansyah Roy Junisa, Elvila Khairunnisa, Nisrina Hasna khasan aedi, khasan Khoirunnisa, Fadila Kisnu Darmawan, Aang Komarudin Komarudin Kosim Kosim Lubis, Syafrina S. Maesaroh Maesaroh Mamat Lukman, Mamat Marlina Masa, Amin Padmo Azam MASTA GINTING Maulidina, Rizky Awaliyah Mediawati, Ati Surya Misbah Misbah Monashafa, Siti Muhammad Awaluddin, Muhammad Mulya, Sari Muttaqijn, Muhammad Imam Nasrullah, Ryanda Putra Noor, Ridwan Adam M Norsita, Mega NUGRAHA, EKO Nur Permata, Shafira Nurul Hidayah Nasution Permata, Shafira Nur Rafi, Rifan Muhammad Rahmat Rahmat Rahmatullah, Dedy Ramadhan Setiawan, Hafis Ramdani, Dilan Dasti Roedy Soelistyono Rosalina, Utami Rudy Hermawan Sakti, Dimas Wibawa Salmin Samosir, Daniel Moses Sandra Pebrianti Sanjaya, Irfan Nuri Sari, Efti Novita Selamet, Rachmat Selly Swandari Senjaya, Sukma Septiyansah, Rizky Setyadi, Hario Jati Siregar, Amril Mutoi Siregar, Ansor Salim Sismayadi, Zahrul Insan Sri Hendrawati Sukmawati Sukmawati Sunny Ineza Putri Suratno Suratno Suryani Suryani Swadia Gandhi Mahardika Syamsiar, Syamsiar Syamsudin, Muhammad Syafri Tarisa, Tarisa Taty Hernawaty Theresia Eriyani Titin Sutini, Titin Udin Rosidin Umisara, Elinda Wida Ningsih Widayati, Nurfiza YULIANA, META Yulianita, Henny Zaharani, Salsabila Putri Zahra, Hanna Aulia Zahrotul Umami, Zahrotul