FAKTOR-FAKTOR YANG MEMENGARUHI PERINGKAT SUKUK KORPORASI: ANALISIS PADA PERIODE 2018-2022

Miraj Fikri Atabika, NIM.: 20108030126 (2024) FAKTOR-FAKTOR YANG MEMENGARUHI PERINGKAT SUKUK KORPORASI: ANALISIS PADA PERIODE 2018-2022. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This research examines the factors that influence sukuk ratings, including leverage (Debt to Equity Ratio), earnings management (using a modified Jonas model), institutional ownership, managerial ownership, and audit committee. Panel data consists of 13 company samples for 5 years or 65 observations and applying the Random Effect Model (REM), it was found that leverage and the audit committee significantly influence the sukuk ranking, with leverage having a negative effect at the 10% significance level and the audit committee having a positive effect at the significance level 5%. Meanwhile, earnings management, institutional ownership and managerial ownership do not show a significant influence. Simultaneously, these five variables influence the sukuk rating with an adjusted R2 of 15.46%, indicating that 84.54% is explained by other factors outside this research.

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