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PENGARUH LIKUIDITAS, PROFITABILITAS DAN PAJAK TANGGUHAN TERHADAP RATING SUKUK
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
HIDAYAH, FITRI NURUL
Subject
657.042 - FINANCIAL ACCOUNTING 
Datestamp
2017-11-17 08:12:37 
Abstract :
This research is aimed to know whether the liquidity, profitability, and deferred tax take effect to the rating sukuk. Rating sukuk is a dependent variable, while liquidity, profitability, and deferred tax are independent variable. The population of this research is the companies that published sukuk and listed in Indonesia Stock Exchange and also rated by PT. Pefindo, criteria used in research in the period 2010-2015. The method of sampling is the use of documentary study by using secondary data and sample of 34 sukuk issued by companies listed in Indonesia Stock Exchange and also rated by PT. Pefindo. Data were analyzed using SPSS software 22 version and analysis tools to test the hypothesis is multinomial logistic regression. The result of this research described that liquidity, profitability, and deffered tax take effect to the rating sukuk. I hope to get better research result, the next research can give an additional variables, those are accountancy and not accountancy variables. 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya