Accounting Analysis Journal
Vol 2 No 1 (2013): March 2013

PENGARUH LIKUIDITAS, PRODUKTIVITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP PERINGKAT SUKUK




Article Info

Publish Date
01 Mar 2013

Abstract

Tujuan dari penelitian ini untuk menganalisis pengaruh likuiditas, produktivitas, profitabilitas, dan leverage terhadap peringkat sukuk. Populasi yang digunakan  dalam penelitian ini adalah Bank Umum Syariah dan Unit Usaha Syariah yang secara konsisten listing selama tahun 2008-2010, dan diambil dengan metode purposive sampling. Metode analisis data menggunakan Analisis Regresi Berganda dengan pengujian hipotesis uji statistik F dan uji statistik t, bantuan program SPSS 19.0. Hasil penelitian ini menunjukkan bahwa pengujian secara simultan ke empat variabel tidak mempengaruhi peringkat sukuk. Pengujian secara parsial, variabel likuiditas dan profitabilitas mempengaruhi peringkat sukuk, sedangkan produktivitas dan leverage tidak mempengaruhi peringkat sukuk.   Abstract The purpose of this study is to analyze the influence of liquidity, productivity, profitability, and leverage toward rating sukuk. The population used in this research was Islamic Bank and Islamic Business Units which are consistently registered during period of 2008-2010, and collected using the method of purposive sampling. The methods of data analysis used was multiplied analysis linear regression with hypotheses testing of statistic F and t tests, and with analysis helped by SPSS 19.0 program. The results shown that the simultaneous testing of four variables do not influence rating sukuk. The partially that liquidity and profitability does influence rating sukuk, whereas the productivity and leverage does not influence rating sukuk.

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Journal Info

Abbrev

aaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and ...