ANTESEDEN PERINGKAT SUKUK KORPORASI DI INDONESIA ANALISIS FAKTOR INTERNAL & EKSTERNAL PERUSAHAAN (STUDI PERIODE 2019-2023)

M. Nahda Wafian Salam, NIM.: 21108030119 (2025) ANTESEDEN PERINGKAT SUKUK KORPORASI DI INDONESIA ANALISIS FAKTOR INTERNAL & EKSTERNAL PERUSAHAAN (STUDI PERIODE 2019-2023). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

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

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