Pengaruh Rasio Profitabilitas, Leverage, dan Likuiditas Terhadap Peringkat Sukuk dengan Manajemen Laba Sebagai Variabel Intervening
Abstract
This research aims to examine the effect of company’s financial ratios (profitability,
leverage, and liquidity) to sukuk ratings, using earning management as an
intervening variable. The research used secondary data from companies that issued
sukuk and listed in Indonesia Stock Exchange (BEI), that have been active on
December 31, 2016. The hyphotheses tested using cross section regression with
Multiple Regression Analysis. The result of this research is liquidity has positive
impact on earning management and on sukuk ratings. Profitability has negative
impact on sukuk ratings and do not significantly affect toward earning management.
Leverage has positive impact on earning management and do not significantly affect
toward earning management. Then, earning management as an intervening
variables has positive impact on sukuk ratings.
Collections
- Akuntansi [4399]