Analysis of the Influence of Auditor Profit and Reputation Management on Islamic Bond Rating (Sukuk) in Indonesia

Abstract

This study aims to obtain empirical evidence that is the factors that influence the rating of sukuk in companies on the Indonesia Stock Exchange. The main variables used in this study consisted of earnings management and auditor reputation. The data used are secondary in the form of financial statements listed on the Indonesia Stock Exchange (IDX), and the ranking ranked by PEFINDO for the period 2013 to 2017. This research was conducted using descriptive data statistics and multiple linear regression with a 95% confidence level. The test results show that the company will conduct earnings management before the sharia bond rating. Earnings management harms sharia bond rating. The auditor's reputation harms sharia bond ratings.