TY  - THES
N1  - ABDUL QOYUM, S. E. I., M. SC. FIN
ID  - digilib38908
UR  - https://digilib.uin-suka.ac.id/id/eprint/38908/
A1  - ISTIANAH, NIM. 16830041
Y1  - 2020/02/14/
N2  - This study aims to analyze the effect of financial
ratios represented by current ratio, gross profit margin,
total asset turnover ratio and debt asset ratio on sukuk
rating through earnings management as an intervening
variable. The sample in this study was a company whose
sukuk was rated by PT PEFINDO in the period 2014 -
2019. Data analysis used multiple linear regression and
path analysis in the form of a single test. The results in
this study indicate that the current ratio, gross profit
margin, total asset turnover ratio, debt asset ratio and
earnings management influence the sukuk rating.
Partially, the current ratio and debt asset ratio affect
earnings management. While the total asset turnover ratio
and earnings management partially affect the sukuk
rating. The sobel test shows that earnings management
indirectly cannot mediate the relationship between
financial ratios to sukuk ratings.
PB  - UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA
KW  - Sukuk Rating
KW  -  Profit Management
KW  -  and
Financial Ratios.
M1  - skripsi
TI  - PENGARUH RASIO KEUANGAN TERHADAP
RATING SUKUK DENGAN MANAJEMEN LABA
SEBAGAI VARIABEL INTERVENING
AV  - restricted
EP  - 173
ER  -