%A NIM. 16830041 ISTIANAH
%O ABDUL QOYUM, S. E. I., M. SC. FIN
%T PENGARUH RASIO KEUANGAN TERHADAP
RATING SUKUK DENGAN MANAJEMEN LABA
SEBAGAI VARIABEL INTERVENING
%X 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.
%K Sukuk Rating, Profit Management, and
Financial Ratios.
%D 2020
%I UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA
%L digilib38908