ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT SUKUK PADA BANK UMUM SYARIAH DI INDONESIA

This study aims to examine the effect of profitability, solvency, liquidity, operating efficiency, earnings persistence and financing risk on the sukuk ratings. The sample method was done by purposive sampling and obtained 3 samples. The data used are secondary data such as quarterly annual reports of Islamic Commercial Banks in Indonesia and rating data of sukuk for the period 2014-2020. Analysis method used in this research is ordinal logistic regression. The test results of this study show that partially of profitability, solvency, liquidity and financing risk have a positive influence on the sukuk rating. Meanwhile, operating efficiency and earnings persistence have no effect on the sukuk rating. The result shows, that simultaneously of profitability, solvency, liquidity, operating efficiency, earnings persistance and financing risk have effect towards sukuk ratings.