Pengaruh Profitabilitas, Corporate Governance Dan Firm Size Terhadap Rating Sukuk (Studi Pada Sukuk Mudarabah Perusahaan Keuangan Bank Dan Non-Bank)

Prastama, Guritno Ariva’an (2020) Pengaruh Profitabilitas, Corporate Governance Dan Firm Size Terhadap Rating Sukuk (Studi Pada Sukuk Mudarabah Perusahaan Keuangan Bank Dan Non-Bank). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, corporate governance dan firm size terhadap rating sukuk. Objek penelitian ini adalah perusahaan keuangan bank dan non-bank yang menerbitkan sukuk pada tahun 2016-2018. Pengambilan sampel menggunakan teknik purposive sampling, sehingga didapatkan 11 sampel sukuk. Sampel tersebut diolah dan dianalisis menggunakan regresi linier berganda dengan. Hasil penelitian menunjukkan profitabilitas dan firm size berpengaruh positif terhadap rating sukuk. Pada corporate governance memiliki pengaruh signifikan negatif terhadap rating sukuk. Temuan penelitian ini, menunjukkan bahwa informasi kualitas dan kredibilitas kinerja keuangan dan tata kelola perusahaan penerbit dapat memberikan pengaruh lembaga pemeringkatan dalam menentukan rating sukuk. Hal tersebut investor dapat mengetahui kualitas dan kredibilitas kinerja keuangan dan tata kelola perusahaan terhadap rating sukuk.

English Abstract

This study aims to examine the effect of profitability, corporate governance, and firm size on sukuk ratings. The objects of this study are bank and non-bank financial companies issuing sukuk between 2016 to 2018. 11 samples of mudharabah sukuk are obtained from purposive sampling technique, and analyzed by multiple linear regression. The results indicate that profitability and firm size have a positive effect on sukuk ratings, while corporate governance has a significant negative effect on sukuk ratings. The findings reveal that financial performance quality and credibility information, and issuers’ corporate governance have influence on rating agencies in determining sukuk ratings, allowing investors to find out the quality and credibility of financial performance and corporate governance on sukuk ratings.

Other obstract

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Item Type:	Thesis (Sarjana)
Identification Number:	0520020102
Uncontrolled Keywords:	profitabilitas, corporate governance, firm size, rating sukuk, profitability, corporate governance, firm size, sukuk rating
Subjects:	300 Social sciences > 332 Financial economics > 332.6 Investment > 332.63 Specific forms of investment > 332.632 Securities, real estate, commodities
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Nur Cholis
Date Deposited:	16 Feb 2021 16:01
Last Modified:	03 Oct 2024 02:06
URI:	http://repository.ub.ac.id/id/eprint/183033

Text Guritno Ariva'an Prastama.pdf Download (1MB)

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