Impact of Auditor Reputation on Sukuk Rating

Fury Khristianty Fitriyah, Wildan Wildan, Sofik Handoyo

2017

Abstract

This study aims to analyse the growth of Islamic banking and finance has obtained momentum over the last decade, especially in the field of sukuk and securitization, whether among sukuk business entities gaining popularity as an alternative source of funding. One of the factors that support the development of sukuk is the rating. An investor who will invest in sukuk will definitely pay attention to the rating of the sukuk. Sukuk rating is very helpful to investors who want to invest in bonds, so investors will know the return earned with the risk borned. This research aimed to examine the influence of auditor reputation on sukuk rating in Indonesia. The population of this research was all companies issuing sukuk from 2013-September 2016. The sampling method used in this research was purposive sampling. There were 8 companies as samples. Analysis technique used in this research was an ordinal logistic regression. The result of this research showed that auditor reputation did not have a significant effect on sukuk rating.

Paper Citation

in Harvard Style

Fitriyah F., Wildan W. and Handoyo S. (2017). Impact of Auditor Reputation on Sukuk Rating.In 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP, ISBN 978-989-758-315-5, pages 359-363. DOI: 10.5220/0007082203590363

in Bibtex Style

@conference{iciebp17,
author={Fury Khristianty Fitriyah and Wildan Wildan and Sofik Handoyo},
title={Impact of Auditor Reputation on Sukuk Rating},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,},
year={2017},
pages={359-363},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007082203590363},
isbn={978-989-758-315-5},
}

in EndNote Style

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,
TI - Impact of Auditor Reputation on Sukuk Rating
SN - 978-989-758-315-5
AU - Fitriyah F.
AU - Wildan W.
AU - Handoyo S.
PY - 2017
SP - 359
EP - 363
DO - 10.5220/0007082203590363