Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Ramadhani, Febrina Nur
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
EFEKTIVITAS KINERJA KEUANGAN DALAM MENENTUKAN MODEL PREDIKSI PEMERINGKATAN SUKUK Ramadhani, Febrina Nur; Kaluge, David
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effectiveness of financial performance in determining the prediction model for sukuk. The financial performance used in this study consists of leverage, liquidity, solvency, profitability, productivity and coverage ratio. Tests were carried out on 37 companies whose sukuk were registered with PT PEFINDO rating agencies and had financial statements in 2011-2018 using multiple discriminant analysis (MDA). The results show that financial performance can form a prediction model for sukuk with a model accuracy rate of 89.2%. There are four financial performance variables that can form a prediction model, namely leverage with long term liabilities/total asset proxy, liquidity with the proxy of current assets/current liabilities, profitability with the proxy of operating income/sales, and coverage with proxy operating income/total liabilities.
Co-Authors David Kaluge