Jurnal Akuntansi dan Pajak
Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017

PENGARUH RASIOLIKUIDITAS, RASIO PRODUKTIVITAS, RASIO PROFITABILITAS, DAN RASIO SOLVABILITAS TERHADAP PERINGKAT SUKUK

Endah Winanti, Siti Nurlaela, Kartika Hendra Titisari (Prodi Akuntansi FE UNIBA Surakarta)



Article Info

Publish Date
28 Jul 2017

Abstract

This research aims to find out if there is liquidity ratio, the ratio of influence productivity, pofitabilityratio, and the ratio of solvability against ranking sukuk made on companies listed at the IDX in 2011-2015. Type of this research is quantitative research. The sample used in this study was 14 companies that issue the  sukuk  and  listed  on  the  Indonesia  stock  exchange  in  2011-2015,  with purposive sampling method sampling. Methods of data analysis used in this study was multiple linear regression test. Based on the results of the research that has been done, then it can be taken a few conclusions, namely: Liquidity ratio does not affect the ranking of sukuk. Productivity ratio to rank sukuk, so the magnitude of this productivity ratio illustrates the effectiveness of the management of the company and so did to rank sukuk. Profitability ratio did not affect the ranking of sukuk. Solvability ratio effect on the ranking of sukuk.Key Word : Sukuk, Liquidity, Productivity, Solvability.

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Journal Info

Abbrev

jap

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...