LEVERAGE, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, REPUTASI AUDITOR DAN PERINGKAT SUKUK (Studi pada Perusahaan Penerbit Sukuk di Bursa Efek Indonesia Periode 2013-2016)

MELINDA, DITA and Marita, Kusuma Wardani, S.E., M.Si., Ak., C.A (2018) LEVERAGE, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, REPUTASI AUDITOR DAN PERINGKAT SUKUK (Studi pada Perusahaan Penerbit Sukuk di Bursa Efek Indonesia Periode 2013-2016). skripsi thesis, IAIN SURAKARTA.

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Abstract

This study aims to examine the effect of leverage, institusional ownership, managerial ownership, ndependent commissioner, and auditor reputation on sukuk ratings. The dependent variable on this study is the rating sukuk. While independent variables are the leverage, stitusional ownership, managerial ownership, independent commissioner, and auditor reputation. The population of the study is sukuk issued by a sukuk issuer company listed on the Indonesia Stock Exchange during the period 2013-2016. Sampel method is done by purposive sampling and obtained 64 samples. The data used are secondary data such as annual reports of companies listed on the Indonesia Stock Exchange during the period 2013-2016, statistical data of sukuk, and rating data of sukuk. Analysis method used in this research is ordinal logistic regression. The test result of this study show that leverage and independent commissioner has a negative effect on the rating of sukuk. While the institusional ownership, managerial ownership, and auditor reputation have no effect on the rating of sukuk. Keywords: sukuk rating, leverage, institusional wnership, managerial ownership, independent ommissioner, auditor reputation

Item Type: Thesis (skripsi)
Subjects: 2x Islam > 2x6 Sosial dan Budaya Islam > 2x6.3 Ekonomi Islam
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syariah
Depositing User: Maha siswa
Date Deposited: 11 Feb 2019 05:35
Last Modified: 11 Feb 2019 05:35
URI: http://eprints.iain-surakarta.ac.id/id/eprint/2926

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