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  • 标题:Analisis Kinerja Obligasi dan Sukuk Ijarah Perusahaan Yang Terdaftar di Bursa Efek Indonesia
  • 本地全文:下载
  • 作者:Rahmawaty ; Muhammad Hafiz Fahrima
  • 期刊名称:Jurnal Dinamika Akuntansi dan Bisnis
  • 印刷版ISSN:2355-9462
  • 电子版ISSN:2528-1143
  • 出版年度:2016
  • 卷号:3
  • 期号:1
  • 页码:70-81
  • 语种:English
  • 出版社:Universitas Syiah Kuala
  • 摘要:The objective of this study is to analyse the performance of Conventional Bonds and Sukuk Ijarah of the companies that listed in Indonesian Stock Exchange from 2012 until 2015.The performance of both type of securities were measured with Nominal Yield,Yield to Maturity,Current Yield and Realized Yield.This study is hypothesis testing research with.34 samples that selected based on criteria (purposive sampling method).The data was unbalanced panel data and obtained from annual report which obtained from the website of KSEI and Indonesia Stock Exchange.The hypothesis are tested by using the independent sample t-test method to compare the performance of the conventional Bonds and Sukuk Ijarah.This study found that firstly,the performance of Bonds is not significantly different from the performance of Sukuk Ijarah in term of Nominal Yield.Secondly,there are no significant performance difference between Bonds and Sukuk Ijarah based on Yield to Maturity.Fourthly,there are no significant performance difference between Bonds and Sukuk Ijarah based on Current Yield.Lastly,there are no significant performance difference between Bonds and Sukuk Ijarah based on Realized Yield.Thus it can be concluded that there are no significant performance difference of Bonds and Sukuk Ijarah.
  • 关键词:Performance;Bonds;Sukuk Ijarah;Nominal Yield;Current Yield;Yield to Maturity;Realized Yield
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