Abstrak
This study aims to analyze the influence of profit-sharing Bank Indonesia Certificates
Sharia (SBIS), liquidity, leverage, asset turnover, and profitability to the mudharabah and
ijarah islamic bonds revenue. The study population was a company issuing islamic bonds listed
in Indonesia Stock Exchange in 2010-2014 that reported complete and published of financial
statement. The technique of sample selection used purposive sampling. Sample that according
with the criteria was 2 company issuing mudharabah islamic bond and 4 company issuing
ijarah islamic bond. Test in this study using multiple linear regression test which includes
classic assumption test, analysis coefficient of determination (R2), t test and F test and to
analyze the data using SPSS version 22.
These results of this study indicate partially bring liquidity and leverage is a significant
effect on mudharabah islamic bod revenue, then profit-sharing SBIS, asset turnover and
profitability is not a significant effect on mudharabah islamic bond revenue. Simultaneously
profit-sharing SBIS, liquidity, leverage, asset turnover and profitability has a significant effect
on mudharabah islamic bond revenue. Then the variables that affect ijarah islamic bond
revenue is liquidity, asset turnover and profitability, while profit-sharing SBIS and leverage has
not effect. Simultaneously profit-sharing SBIS, liquidity, leverage, asset turnover and
profitability has a significant effect on ijarah islamic bond revenue.
Keywords: Islamic Bonds Revenue, profit-sharing Bank Indonesia Certificates Sharia (SBIS),
liquidity, leverage, asset turnover and profitability. |