Febriana, Annisah and Fibriani, Rudiana and Senai, Florentina (2024) THE EFFECT OF DEBT TO EQUITY RATIO (DER), RETURN ON ASSETS (ROA), AND ECONOMIC CONDITIONS ON THE YIELD OF CORPORATE SUKUK IJARAH FOR THE PERIOD 2017-2020. International Conference on Economic Management and Accounting.
![[img]](http://repository.stieyapan.ac.id/style/images/fileicons/text.png) |
Text
57.+400_Publish_934-947.pdf Download (468kB) |
Abstract
This study was conducted to determine the effect of debt-equity ratio (DER), Return on Assets (ROA), and economic conditions on corporate sukuk yields for the 2017-2020 period. Economic conditions in this study are represented by inflation and interest rate variables. The data used is secondary data from the company's Financial Report website, Central Statistics Agency (BPS), Indonesia Price Bond Agency (IPBA), and Bond Book published by the Financial Services Authority (OJK) website. The analysis method used is the panel data regression analysis test, where the sample used amounts to eighteen sukuk originating from four sukuk issuing companies obtained by purposive sampling method. The study's results simultaneously showed that all variables significantly affect sukuk yields. Partially, the DER variable has a considerable positive impact on sukuk returns, the ROA and inflation variables have no significant impact, and the interest rate has a significant negative impact on sukuk returns.Keywords: Debt to Equity Ratio (DER), Return on Assets, Inflation, Interest Rate, Sukuk Yield
| Item Type: | Other |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Perpustakaan > Laporan Penelitian |
| Depositing User: | Ismi Putri Merdekawati |
| Date Deposited: | 29 Apr 2026 08:06 |
| Last Modified: | 29 Apr 2026 08:06 |
| URI: | http://repository.stieyapan.ac.id/id/eprint/213 |
Actions (login required)
 |
View Item |