ARTICLE
TITLE

The influence of profitability, firm size, productivity and reputation of the auditor on the rating of Sukuk.

SUMMARY

The purpose of this research is to find out the effect between the profitability, firm size, productivity, and auditor reputation toward rating sukuk. Rating sukuk is the dependent variables in this research were measured by scoring technique based on Pefindo’s rating. For the independent variables in this research, using profitability were measured by return of equity ratio, firm size were measured by natural logarithm of total asset, productivity were measured by comparison sales with employees, auditor reputation using dummy method. This research using secondary data which is non bank companies from Indonesian Stock Exchange Listed Company and rated by Pefindo in 2009-2013. While the sampling method used was purposive method which is overall 35 sample choose. This research uses logistic ordinal regression to test the hypothesis with SPSS computer program.The research result show that produktivity and auditor reputation partially have a significant negative influence toward rating sukuk, while profitability and firm size have no significant influence toward rating sukuk.

 Articles related

ahadiah agustina    

Islamic social reporting is a social reporting that involves not only a holistic expectation of society regarding the role of the companies in the community but also a spiritual perspective. This study examines the influences of Islamic social reporting,... see more


Dwi Astutik,Lintang Venusita    

This research aims to analyze how the educational background, tenure, and gender of Chief Executive Officer (CEO) affect tax aggressiveness in a family firm. Independent varia­bles comprise the educationa... see more


Abbas Umar Ibrahim,Martins Mustapha Abu    

Entrepreneurship has emerged as promising new solutions to solve societal problems. This study seeks is to analyses how entrepreneurial orientation i.e. proactiveness, competitive aggressiveness autonomy, innovation, and risk-taking influence firms’ perf... see more


Novi Mubyarto    

Abstract: The purpose of this research was to determine the direct and indirect effect of profitability on firm value using capital structure as a mediator. This involves using panel data from 44 companies listed on LQ45 as of 31st December 2015-201... see more

Revista: Jurnal Economia

Bambang Sudaryono    

This study investigates the interaction and influence of firm size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure for companies listed at the Jakarta Stock Exchange, on 691isted companies. The type of this ... see more