AKTSAR: Jurnal Akuntansi Syariah
Vol 2, No 1 (2019): June 2019

Pengaruh Profitabilitas dan Solvabilitas Terhadap Yield Sukuk dengan Peringkat Sukuk Sebagai Variabel Moderator pada Perusahaan di Indonesia

Setiyani, Eprisa Risky (Unknown)
Baihaqi, Jadzil (Unknown)
Supriyadi, S. (Unknown)



Article Info

Publish Date
21 Jun 2019

Abstract

This study aims to determine the effect of profitability and solvency on sukuk yields with Sukuk ratings as moderator variables. The population of this study is the company that issued Sukuk on the IDX in 2014-2017. By using a purposive sampling technique, there are 9 companies with 34 Sukuk as the final sample. This study uses a quantitative approach with secondary data types. The analysis technique uses multiple linear regression and Moderated Regression Analysis supported by IBM SPSS 24. The results are (1) Profitability does not have a significant effect on sukuk yield. This is because regardless of the company's profits, the investor still receives a refund and the fee specified. (2) Solvability has a significant positive effect on sukuk yield. (3) The sukuk rating is not able to moderate the relationship between profitability and sukuk yield. (4) Sukuk rating can moderate the solvency relationship with sukuk yield.

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Journal Info

Abbrev

aktsar

Publisher

Subject

Economics, Econometrics & Finance

Description

AKTSAR particularly focuses on the main topics in the development of the sciences of Islamic accounting, management, and business areas. It covers Islamic accounting, public sector accounting, management and business in Islamic perspective, Islamic financial institution, Islamic microfinance, Zakah ...