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

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...

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Autores principales:	Yuska Supra Dwitami, Tulus Suryanto, Heni Noviarita, Erike Anggraeni
Formato:	article
Lenguaje:	EN ID
Publicado:	Fakultas Ekonomi dan Bisnis Islam 2021
Materias:	financial ratios sukuk structure corporate governance sukuk ratings Business HF5001-6182 Banking HG1501-3550
Acceso en línea:	https://doaj.org/article/dd5a49886212487294eb644ed065b165
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spelling	oai:doaj.org-article:dd5a49886212487294eb644ed065b1652021-11-22T10:14:15ZThe Influence of Financial Ratios, Sukuk Structure and Corporate Governance on Sukuk Ratings2714-55652714-779710.24090/mabsya.v3i1.4751https://doaj.org/article/dd5a49886212487294eb644ed065b1652021-05-01T00:00:00Zhttp://ejournal.uinsaizu.ac.id/index.php/mabsya/article/view/4751https://doaj.org/toc/2714-5565https://doaj.org/toc/2714-7797This 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 ratingYuska Supra DwitamiTulus SuryantoHeni NoviaritaErike AnggraeniFakultas Ekonomi dan Bisnis Islamarticlefinancial ratiossukuk structurecorporate governancesukuk ratingsBusinessHF5001-6182BankingHG1501-3550ENIDMabsya, Vol 3, Iss 1, Pp 26-43 (2021)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	financial ratios sukuk structure corporate governance sukuk ratings Business HF5001-6182 Banking HG1501-3550
spellingShingle	financial ratios sukuk structure corporate governance sukuk ratings Business HF5001-6182 Banking HG1501-3550 Yuska Supra Dwitami Tulus Suryanto Heni Noviarita Erike Anggraeni The Influence of Financial Ratios, Sukuk Structure and Corporate Governance on Sukuk Ratings
description	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
format	article
author	Yuska Supra Dwitami Tulus Suryanto Heni Noviarita Erike Anggraeni
author_facet	Yuska Supra Dwitami Tulus Suryanto Heni Noviarita Erike Anggraeni
author_sort	Yuska Supra Dwitami
title	The Influence of Financial Ratios, Sukuk Structure and Corporate Governance on Sukuk Ratings
title_short	The Influence of Financial Ratios, Sukuk Structure and Corporate Governance on Sukuk Ratings
title_full	The Influence of Financial Ratios, Sukuk Structure and Corporate Governance on Sukuk Ratings
title_fullStr	The Influence of Financial Ratios, Sukuk Structure and Corporate Governance on Sukuk Ratings
title_full_unstemmed	The Influence of Financial Ratios, Sukuk Structure and Corporate Governance on Sukuk Ratings
title_sort	influence of financial ratios, sukuk structure and corporate governance on sukuk ratings
publisher	Fakultas Ekonomi dan Bisnis Islam
publishDate	2021
url	https://doaj.org/article/dd5a49886212487294eb644ed065b165
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The Influence of Financial Ratios, Sukuk Structure and Corporate Governance on Sukuk Ratings

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