ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SUKUK (OBLIGASI SYARIAH) PADA PERUSAHAN TELEKOMUMIKASI YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) PERIODE 2020-2023
Abstract
This study aims to determine the effect of the independent variables, namely company size, profitability (ROA), and activity (TATO) on the dependent variable rating of Islamic bonds in companies telecommunication listed on the Indonesia Stock Exchange (IDX). The type of research used is research with quantitative methods. The data sources used in this study are data obtained from idx.co.id, Pefindo.com, and company websites in the 2020-2023 period. The data analysis technique in this study was to use multiple data regression analysis. The results showed that the profitability variable (ROA) and the activity variable (TATO) has a negative and significant effect on sharia bond (Sukuk) ratings in companies that listed on the Indonesia Stock Exchange (IDX), and simultaneously the variables Profitability (ROA), and Activity (TATO) together has a positive and significant effect on sharia bond (Sukuk) ratings of companies listed on the Indonesia Stock Exchange (IDX).
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PDFDOI: http://dx.doi.org/10.48042/jurakunman.v17i2.335
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Jurakunman (Jurnal Akuntansi dan Manajemen)
Print ISSN 2086-681X /Online ISSN 2654-8216
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