Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Vol. 4 No. 2 (2015): Jurnal Mahasiswa Akuntansi

Analisis Komparasi Kinerja Obligasi Syariah dengan Obligasi Konvensional di Bursa Efek Indonesia (BEI) Tahun 2010-2013

B41111150, Safitri Akbari (Unknown)



Article Info

Publish Date
25 May 2015

Abstract

This research aims to know whether there is significant difference between sharia obligation performance and conventional obligation performance. The difference between two obligations is measured by Current Yield, Yield to Maturity (YTM) score, and measuring the obligation risk level based on the rating. The sample of this research is the obligation that is published by non-finance company, which is registered in Bursa Efek Indonesia (BEI) in 2010-2013 period. The data is collected by using Purposive Sampling Method. There are 21 obligations which are selected as the sample of this research. Analyzing the data is done by using SPSS 20 aplication, with analyzing testing by using Independent Sample T-Test. The testing result show that there is significant different between sharia obligation performance and conventional obligation performance based on Current Yield, Yield to Maturity (YTM). However, in the obligation risk level based on the rating, there is no significant different between sharia obligation risk and conventional obligation risk.

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Journal Info

Abbrev

ejafe

Publisher

Subject

Description

Jurnal KIAFE (e-ISSN 3063-5322) is a peer-reviewed, open-access scholarly journal published by the Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura. The journal was first published in January 2012 and initially served as a ...