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The analysis of factors influencing the issuance of sukuk corporation based on ijarah contract in Indonesia (2004-2013)

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Penilaian

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Sukuk, one of the sharia instruments in capital market, has been familiarly issued
not only by the government, but also corporations. Sukuk ijarah is mostly
dominated the transaction of sukuk itself. The objective of this study is to analyze
the factors that could influence the decision of corporation in issuing sukuk ijarah.
The variables under observation are liquidity ratio, return on asset, firm size, asset
tangibility, inflation rate, and sukuk experience. This study is in quantitative form
with the cross sectional data and the process of data selection through purposive
sampling. The sample consists of 30 times sukuk issuance from 19 companies that
ever issued sukuk ijarah from 2004 until 2013. The data is processed by deploying
the regression model analysis. The result implies that only firm size and inflation
rate is significant in influencing the issuance of sukuk ijarah while the rest is not
significant. This study shows that issuing sukuk is not always considering the
financial condition, but this convenience instrument is helpful for various kind of
company in any condition of time

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Detail Information

Series Title

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Call Number

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Publisher

Inderalaya : Fak. Ekonomi., 2015

Collation

xiv, 78 hlm. : ilus.

Language

English

ISBN/ISSN

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Classification

NONE

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Sukuk
Sharia Instruments
Sukuk Ijarah

Specific Detail Info

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Statement of Responsibility

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