The Influence of Return on Assets and Firm Size to Sukuk Rating, Evidence from Indonesia and Malaysia Stock Exchange

The purpose of this research was to determine the Effect of Return On Assets And Firm Size To Sukuk Rating. The sample is company Listed In Indonesia Stock Exchange And Malaysia Stock Exchange. Rating Sukuk is the dependent variable, in this research and was measured by a scoring technique based on Pefindo's rating and RAM ratings. For the independent variable in this research, Return On Assets is measured by net income divided by total assets and the Firm Size is measured by the natural logarithm of total assets. While the sampling method used was saturated sampling which is an overall 30 sample choose. Thus research used logical ordinal regression to test the hypothesis with the SPSS computer program. The research result shows that Firm Size has significant positive influence toward Sukuk rating, seen from the result of parameter estimation with significant value 0,009 (<0,05) while Return On Assets have no significant influence toward Sukuk rating, seen from the value of 0,759 (>0,05)