Pengaruh Rasio Profitabilitas, Leverage, dan Likuiditas Terhadap Peringkat Sukuk dengan Manajemen Laba Sebagai Variabel Intervening
Erika Nawang Sari, 13312265
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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.
- Accounting