This study aims to examine the effect of profitability, corporate governance, and firm size on sukuk ratings. The objects of this study are bank and non-bank financial companies issuing sukuk between 2016 to 2018. 11 samples of mudharabah sukuk are obtained from purposive sampling technique, and analyzed by multiple linear regression. The results indicate that profitability and firm size have a positive effect on sukuk ratings, while corporate governance has a significant negative effect on sukuk ratings. The findings reveal that financial performance quality and credibility information, and issuers’ corporate governance have influence on rating agencies in determining sukuk ratings, allowing investors to find out the quality and credibility of financial performance and corporate governance on sukuk ratingsKeyword: profitability, corporate governance, firm size, sukuk rating
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