PENGARUH RASIO KEUANGAN TERHADAP RATING SUKUK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING

ISTIANAH, NIM. 16830041 (2020) PENGARUH RASIO KEUANGAN TERHADAP RATING SUKUK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING. Skripsi thesis, UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA.

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Abstract

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.

Item Type: Thesis (Skripsi)
Additional Information: ABDUL QOYUM, S. E. I., M. SC. FIN
Uncontrolled Keywords: Sukuk Rating, Profit Management, and Financial Ratios.
Subjects: Keuangan Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Keuangan Syariah (S1)
Depositing User: Drs. Mochammad Tantowi, M.Si.
Date Deposited: 09 Apr 2020 13:43
Last Modified: 09 Apr 2020 13:43
URI: http://digilib.uin-suka.ac.id/id/eprint/38908

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