ANALISIS FAKTOR KEUANGAN DAN NON KEUANGAN YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI SYARIAH (STUDI EMPIRIS PADA PERUSAHAAN PENERBIT OBLIGASI SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012)

Abstract: This study purposes to analyze the influence of financial and non  financial  factors  to  prediction  of  the  rating  Islamic  bond  in indonesia.  The  study  used  independent  variable,that  is  financial factor  (growth,  size,  profit  sharing/fee,  liquidity)  and  non  financial factor  (secure  and  maturity)  and  dependent  variable  that  is  the rating of Islamic bond. This study applied logistic regresion analysis  ith  sample  collection  methods  using  purposive  sampling.  After selecting fixed criterias, there were 25 Islamic bonds chosen with the numbers of 75 investigation from periods of 2010-2012. The result of this study showed that significantly effect the variable growth (X1) , size(X2), profit sharing/ fee (X3), liquidity (X4), secure (X5), maturity(X6)  simultaneously  to  the  rating  prediction  of  Islamic  bond  inindonesia.  Partially,  variable  variables  of  growth  (X1)  ,  size  (X2), profit sharing/ fee (X3) which referred not significant affecting to the rating prediction of Islamic bond in indonesia. Meanwhile, variables of  liquidity  (X4),  secure  (X5),  maturity  (  X6)  referred  significant affecting to the rating prediction of Islamic bond in indonesia.
Keywords:  Islamic  Bond  rating,  financial  and  non  financialfactors, purposive sampling and logistic regression analysis
Penulis: Ike Arisanti, Isti Fadah, Novi Puspitasari
Kode Jurnal: jpakuntansidd140845

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