Septi Purwaningsih, Septi
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FAKTOR YANG MEMPENGARUHI RATING SUKUK YANG DITINJAU DARI FAKTOR AKUNTANSI DAN NON-AKUNTANSI Purwaningsih, Septi
Accounting Analysis Journal Vol 2 No 3 (2013): August 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i3.2856

Abstract

Penelitian ini bertujuan untuk mengetahui apakah leverage, liquidity, secure dan maturity berpengaruh secara parsial dan simultan terhadap rating sukuk. Populasi dalam penelitian ini adalah perusahaan yang menerbitkan sukuk dan terdaftar di Bursa Efek Indonesia serta diperingkat oleh PT PEFINDO. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode pengumpulan data yang digunakan adalah metode studi dokumeneter. Hasil dari penelitian ini menunjukkan bahwa variabel leverage secara parsial tidak berpengaruh terhadap rating sukuk. Variabel liquidity secara parsial tidak berpengaruh terhadap rating sukuk. Variabel secure secara parsial berpengaruh terhadap rating sukuk. Variabel maturity secara parsial berpengaruh terhadap rating sukuk. Leverage, liquidity, secure dan maturity secara simultan berpengaruh terhadap rating sukuk. Penelitian selanjutnya diharapkan dapat menambah variabel baik variabel akuntansi maupun non akuntansi, serta objek penelitian diperluas tidak hanya pada perusahaan non keuangan saja, tetapi bisa juga mencakup perusahaan yang bergerak dibidang keuangan. This research is aimed to know whether the leverage, liquidity, secure and maturity partially and simultaneously take effect to the rating sukuk. The population of this research is the companies that published sukuk and listed in Indonesia Stock Exchange and also rated by PT. Pefindo. The method of sampling is the use of documentary study by using secondary data. The result of this research described that leverage variable did not take effect to the rating sukuk partially. Liquidity variable partially did not take effect to the rating sukuk. Maturity variable partially take effect to the rating sukuk. Leverage, liquidity, secure, and maturity simultaneously take effect to the rating sukuk.I hope the next research can give an additional variables, those are accountancy and non accountancy variables, and also the objects of the research which are wider, not only the non-monetary company, but also monetary company.
KUALITAS CORPORATE GOVERNANCE PERBANKAN SYARIAH DITINJAU DARI PERSPEKTIF KINERJA PERUSAHAAN Purwaningsih, Septi
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.283

Abstract

This research was a quantitative descriptive study that aims to measure the effect of Islamic banking performance using the Maqashid Syariah Index Method. The population in this study were all Islamic Commercial Banks listed on the Indonesia Stock Exchange from 2016-2018, that was 14 banks consisting of Aceh Syariah Bank, Bukopin Syariah Bank, Jabar Banten Syariah Bank, Mega Syariah Bank, Muamalat Bank, NTB Syariah Bank, Syariah Mandiri Bank, Victoria Syariah Bank, BCA Syariah, BNI Syariah, BRI Syariah, BTPN Syariah, Maybank Syariah, and Panin Syariah Bank. This research used purposive sampling technique. The data collection technique used was documentation. The data analysis technique in this study used multiple linear regression analysis with SPSS 22 software. The results showed that the background of the syariah supervisory board, the number of audit committee members, Islamic Social Responsibility, affected on the performance of Islamic banking, while the results of the research on Islamic Corporate Identity variables did not affect the performance of Islamic banking which was assessed using the Maqashid Syariah Index Method. The implication of this research is expected to increase literacy regarding the performance of Islamic banking which is reviewed using the Maqashid Syariah Index Method and also as input for stakeholders to pay more attention to the operating system to comply with Islamic law.