%0 Thesis
%9 Skripsi
%A M. Nahda Wafian Salam, NIM.: 21108030119
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2025
%F digilib:70294
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Peringkat Sukuk, Produktifitas, Kualitas Pengungkapan keuangan,  Atribut Tata Kelola Perusahaan, Maturitas, Reputasi Auditor, Leverage, Ukuran Perusahaan
%P 122
%T ANTESEDEN PERINGKAT SUKUK KORPORASI DI INDONESIA ANALISIS FAKTOR INTERNAL & EKSTERNAL PERUSAHAAN (STUDI PERIODE 2019-2023)
%U https://digilib.uin-suka.ac.id/id/eprint/70294/
%X This research examines the factors that influence sukuk ratings, including  productivity (Total Asset Turn Over), Quality of Financial Disclosure (Company  Reliability), Corporate Governance Attributes (Institutional Ownership), Maturity,  Auditor Reputation, and adds a control variable, namely Leverage (Debt). Equity  Ratio), Company Size. Panel data consists of 18 sample companies for 5 years or 90  observations and applying the Fixed Effect Model (FEM), it was found that auditor  productivity and reputation have an effect on sukuk ratings, with productivity having a  positive effect at the 1% significance level and auditor reputation having a negative  effect at the significance level 10%. Meanwhile, the quality of financial disclosure,  corporate governance attributes, and maturity do not show a significant influence.  Simultaneously, all variables influence the sukuk rating with an adjusted R2 of 37.67%  and the remaining 62.33% (100-37.67%) is explained by other factors outside the  research. Then, in the robustness test, consistent results are found in model 2 and model  3 after adding control variables, the productivity and auditor reputation variables are  each consistent with a probability of less than a 10% significance level in influencing  the sukuk rating
%Z Izra Berakon, M.Sc.