Pengaruh Penerbitan Sukuk Ijarah Terhadap Return On Assets, Return On Equity dan Earning Per Share Emiten di Bursa Efek Indonesia Tahun 2009-2013
Abstract: Sukuk in Indonesia
is growing rapidly with marked Corporate Sukuk issuance reached 65 Sukuk.
Within this development also trigger the issuance of Ijarah Sukuk more in
demand by the issuer as it is considered more prospective than the Mudharabah
Sukuk.
This study aimed to determine the issuance effect of Ijarah Sukuk on the
financial performance issuer in the Indonesia Stock Exchange in 2009 to 2013.
The independent variable in this study is Sukuk to Equity Ratio and the
dependent variable in this study are Return on Assets, Return on Equity and
Earnings per Share. The analysis technique used is a simple linear regression
analysis OLS with 95% of confidence level.
The results of this study show that Sukuk to Equity Ratio has significant
effect on Return on Assets, but Sukuk to Equity Ratio has not significant
effect on Return on Equity and Earnings per Share.
Keywords: Sukuk to Equity
Ratio, Return on Assets, Return on Equity, Earning per Share
Penulis: Rianda Ajeng
Ardiyanti Putri, Leo Herlambang
Kode Jurnal: jpmanajemendd151452
