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Pengaruh mekanisme corporate governance terhadap peringkat rating sukuk perusahaan di Indonesia
This study investigated the effect of corporate governance mechanism to sukuk ratings. The proxies of corporate governance are blockholders, institutional ownership, insider ownership, quality of audit external, audit committees, number of commissioner, and percentage of independent commissioners. Those proxies are independent variables, and the dependent variables are sukuk rating. Ordered Logistic regression (logit) is used to examine the hipothesis. The samples are sukuk that issued on period 2005-2012, and data are collected from Indonesia Stock Exchange and PT Pefindo. The results of empirical studies have found that the audit committee as an indicator of corporate governance mechanisms affect the rating of corporate sukuk significantly. To be able to increase the rating of the sukuk is the study recommends that the existence of audit committees must be a serious concern for companies that issue a sukuk in improving the rating of the sukuk.Ada tabel
Call Number | Location | Available |
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8295 | PSB lt.2 - Karya Akhir | 1 |
Penerbit | Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia., 2013 |
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Edisi | - |
Subjek | Corporate finance Corporate governance Islamic finance Bonds Audit quality Sukuk Audit Committee |
ISBN/ISSN | - |
Klasifikasi | - |
Deskripsi Fisik | xv, 79 p. ; 30 cm. |
Info Detail Spesifik | - |
Other Version/Related | Tidak tersedia versi lain |
Lampiran Berkas | Tidak Ada Data |