Mabsya : Jurnal Manajemen Bisnis Syariah
Vol 3 No 1 (2021): Mabsya: Jurnal Manajemen Bisnis Syariah

The Influence of Financial Ratios, Sukuk Structure and Corporate Governance on Sukuk Ratings

Dwitami, Yuska Supra (Unknown)
Suryanto, Tulus (Unknown)
Noviarita, Heni (Unknown)
Anggraeni, Erike (Unknown)



Article Info

Publish Date
10 May 2021

Abstract

This study aims to determine the effect of financial ratios, Sukuk structure, and corporate governance on the rankings of Sukuk issued by companies listed on the Sharia Securities List for the period 2014-2018. This study uses secondary data, namely financial reports and annual reports of companies listed in the 2014-2018 Sharia Securities List, Sukuk ranking data from the website of PT. PEFINDO and data on Sukuk were still circulating during the year of observation from the website of the financial services authority. A total of 34 Sukuk issued by companies listed on the Sharia Securities List during the study period became the population in this study. The sample obtained was 15 Sukuk during 5 years of observation, so that the final sample was obtained as many as 75 observation data. The research results prove that only the profitability ratio variable influences the Sukuk rating. Meanwhile, other variables, namely liquidity ratio, leverage ratio, activity ratio, Sukuk structure, and corporate governance, do not influence the Sukuk rating

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Journal Info

Abbrev

mabsya

Publisher

Subject

Economics, Econometrics & Finance

Description

The journal is published twice a year in June and December. Contains scientific articles in the form of research, analysis study, theoretical study, and review of studies in the field of Islamic business, accounting, and management. Publishing this journal aims to increase the quantity and quality ...