Habibi, MLuthfillah (2014) Determinan Peringkat Sukuk Korporasi di Indonesia Menggunakan Indikator Berbasis Akuntansi dan Non Akuntansi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini menganalisis determinan peringkat sukuk yang diklasifikasikan ke dalam faktor akuntansi dan faktor non akuntansi. Faktor akuntansi yang diteliti adalah pertumbuhan perusahaan, ukuran perusahaan, likuiditas, profitabilitas dan leverage , sedangkan faktor non akuntansi terdiri dari singking fund, secure, maturity , reputasi auditor dan implementasi corporate governance. Populasi penelitian adalah emiten sukuk periode 2002-2012 yang diperingkat oleh PT. Pefindo, PT. Moody`s Indonesia dan PT. Fitch Rating Indonesia. Sampel yang digunakan sebanyak 20 sampel dengan 74 amatan. Pengambilan sampel menggunakan purposive random sampling dan analisis data menggnakan Regresi Logistic Ordinal. Hasil penelitian menunjukkan bahwa dari sepuluh variabel yang diteliti, terdapat lima variabel yang berpengaruh signifikan terhadap peringkat sukuk. Kelima variabel tersebut adalah likuiditas, leverage , reputasi auditor dan sinking fund.
English Abstract
This research analyzes determinants of sukuk ratings those classified into accounting and non accounting factors. Accounting factors studied were companys growth, firm size, liquidity, profitability and leverage, while non-accounting factors consist of a sinking fund, secure, maturity, reputable auditors and corporate governance implementation. This research population was sukuk issuers among period 2002-2012 that rated by PT. Pefindo, PT. Moodys Indonesia and PT. Fitch Rating Indonesia. samples are 20 samples with 74 observations. Sampling methode used is based on purposive random sampling and analysis of data using Ordinal Logistic Regression. results showed that re are five variables from ten variables studied that significantly influence rating of sukuk. significant variables are liquidity, leverage, auditor reputation and sinking fund.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.75/HAB/d/041403708 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.7 Accounting for specific phases of business activity |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 29 Aug 2014 14:05 |
| Last Modified: | 29 Aug 2014 14:05 |
| URI: | http://repository.ub.ac.id/id/eprint/159243 |
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