{"id":"https://openalex.org/W3094038677","doi":"https://doi.org/10.34005/akrual.v1i2.1018","title":"Pengaruh Produktivitas, Firm Size dan Maturity Terhadap Peringkat Sukuk Pada Perusahaan Non Keuangan Di Indonesia","display_name":"Pengaruh Produktivitas, Firm Size dan Maturity Terhadap Peringkat Sukuk Pada Perusahaan Non Keuangan Di Indonesia","publication_year":2020,"publication_date":"2020-09-21","ids":{"openalex":"https://openalex.org/W3094038677","doi":"https://doi.org/10.34005/akrual.v1i2.1018","mag":"3094038677"},"language":"en","primary_location":{"id":"doi:10.34005/akrual.v1i2.1018","doi":"https://doi.org/10.34005/akrual.v1i2.1018","is_oa":true,"landing_page_url":"https://doi.org/10.34005/akrual.v1i2.1018","pdf_url":"https://uia.e-journal.id/Akrual/article/download/1018/594","source":{"id":"https://openalex.org/S4390296746","display_name":"AKRUAL Jurnal Akuntansi dan Keuangan","issn_l":"2746-444X","issn":["2746-444X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKRUAL : Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://uia.e-journal.id/Akrual/article/download/1018/594","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5001633482","display_name":"Juardi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Juardi -","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5048400731","display_name":"Norma Intan Sueno","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210129602","display_name":"Universitas Islam As-Syafi'iyah","ror":"https://ror.org/0346k5011","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210129602"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Norma Intan Sueno","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah","institution_ids":["https://openalex.org/I4210129602"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.9669,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.93506081,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"1","issue":"2","first_page":"1","last_page":"18"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11496","display_name":"Credit Risk and Financial Regulations","score":0.002300000051036477,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sukuk","display_name":"sukuk","score":0.8600000143051147},{"id":"https://openalex.org/keywords/sukuk-rating","display_name":"sukuk rating","score":0.9089999794960022},{"id":"https://openalex.org/keywords/firm-productivity","display_name":"firm productivity","score":0.671999990940094},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.734000027179718},{"id":"https://openalex.org/keywords/non-financial-firms","display_name":"non-financial firms","score":0.9350000023841858},{"id":"https://openalex.org/keywords/asset-turnover","display_name":"asset turnover","score":0.7170000076293945},{"id":"https://openalex.org/keywords/islamic-finance","display_name":"Islamic finance","score":0.492000013589859},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9359999895095825}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5299818515777588},{"id":"https://openalex.org/C101433766","wikidata":"https://www.wikidata.org/wiki/Q3543263","display_name":"Maturity (psychological)","level":2,"score":0.48660099506378174},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3686300814151764},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0671795904636383},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.34005/akrual.v1i2.1018","doi":"https://doi.org/10.34005/akrual.v1i2.1018","is_oa":true,"landing_page_url":"https://doi.org/10.34005/akrual.v1i2.1018","pdf_url":"https://uia.e-journal.id/Akrual/article/download/1018/594","source":{"id":"https://openalex.org/S4390296746","display_name":"AKRUAL Jurnal Akuntansi dan Keuangan","issn_l":"2746-444X","issn":["2746-444X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKRUAL : Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.34005/akrual.v1i2.1018","doi":"https://doi.org/10.34005/akrual.v1i2.1018","is_oa":true,"landing_page_url":"https://doi.org/10.34005/akrual.v1i2.1018","pdf_url":"https://uia.e-journal.id/Akrual/article/download/1018/594","source":{"id":"https://openalex.org/S4390296746","display_name":"AKRUAL Jurnal Akuntansi dan Keuangan","issn_l":"2746-444X","issn":["2746-444X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKRUAL : Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.9211000204086304,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3094038677.pdf","grobid_xml":"https://content.openalex.org/works/W3094038677.grobid-xml"},"referenced_works_count":25,"referenced_works":["https://openalex.org/W1665316964","https://openalex.org/W1862739790","https://openalex.org/W2398098049","https://openalex.org/W2562107152","https://openalex.org/W2605345173","https://openalex.org/W2626401726","https://openalex.org/W2731990701","https://openalex.org/W2745313769","https://openalex.org/W2748413896","https://openalex.org/W2752345981","https://openalex.org/W2761534077","https://openalex.org/W2762640340","https://openalex.org/W2781270613","https://openalex.org/W2787070965","https://openalex.org/W2904288069","https://openalex.org/W2906805411","https://openalex.org/W2918249445","https://openalex.org/W2937760937","https://openalex.org/W2954151333","https://openalex.org/W2957066950","https://openalex.org/W3042276940","https://openalex.org/W3152275194","https://openalex.org/W3164108755","https://openalex.org/W3210965418","https://openalex.org/W4206509030"],"related_works":["https://openalex.org/W4400897604","https://openalex.org/W3176636804","https://openalex.org/W7061123204","https://openalex.org/W7215962223","https://openalex.org/W4385387494","https://openalex.org/W3157080401","https://openalex.org/W2960218679","https://openalex.org/W4319837099","https://openalex.org/W7108368923","https://openalex.org/W2731990701"],"abstract_inverted_index":{"This":[0],"study":[1,21,70,97,107,125],"aims":[2],"to":[3,119],"determine":[4],"the":[5,26,82,87,121,127],"effect":[6,142,152,161],"of":[7,89,103],"productivity,":[8,30],"firm":[9,31,50,146],"size":[10,32,51,147],"and":[11,33,58,156],"maturity":[12,59,157],"on":[13,81,143,153,162],"sukuk":[14,23,73,110,144,154,164],"ratings.":[15],"The":[16,65,91,101,133],"dependent":[17],"variable":[18],"in":[19,68,95,105,123],"this":[20,69,96,106,124],"is":[22,37,44,52,60,126],"rank":[24],"while":[25],"independent":[27],"variables":[28],"are":[29,71,79],"maturity.":[34],"Sukuk":[35],"rating":[36],"measured":[38,45,53,61],"using":[39],"an":[40],"ordinal":[41,128],"scale,":[42],"productivity":[43,137],"by":[46,54,62,75],"total":[47,56],"asset":[48],"turnover,":[49],"ln":[55],"assets":[57],"dummy":[63],"variables.":[64],"population":[66],"used":[67,94,118],"all":[72],"issued":[74],"non-financial":[76],"companies":[77],"which":[78],"listed":[80],"Indonesia":[83],"Stock":[84],"Exchange":[85],"for":[86],"period":[88],"2016-2018.":[90],"sampling":[92],"method":[93,117],"was":[98],"purposive":[99],"sampling.":[100],"number":[102],"samples":[104,111],"were":[108],"90":[109],"from":[112],"10":[113],"companies.":[114],"Data":[115],"analysis":[116,131],"test":[120],"hypothesis":[122],"logistic":[129],"regression":[130],"method.":[132],"results":[134],"showed":[135],"that":[136],"had":[138,148,158],"a":[139,149],"significant":[140,150,160],"positive":[141,151],"ratings,":[145],"ratings":[155,163],"no":[159]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-10-29T00:00:00"}