The Effect of Profitability Ratio, Liquidity Ratio, Leverage Ratio, and Company Size on Sukuk Rating Corporation During 2014-2017 Periods

Abstract

The purpose of this study was to destermine the effect of profitability ratios, liquidity ratios, leverage ratios, and company size toward sukuk ratings in Indonesia during 2014-2017. The independent variables in this study is profitability ratios, liquidity ratios, leverage ratios, and company size, while the dependent variable is sukuk rating. The object of this study is Corporations for the period 2014-2017, this study used 78 samples. The technique sampling method in this study used purposive sampling. The data analysis techniques used in this study is descriptive statistical tests, and logistic regression tests. The results of the analysis show that simultaneously profitability ratios, liquidity ratios, leverage ratios and company size have a significant effect on sukuk ratings. Partially the size of the company has a significant positive effect on the sukuk rating, while the profitability ratio, liquidity ratio, and leverage ratio have no significant positive effect on the sukuk rating.