Pengaruh Penerbitan Sukuk Terhadap Return on Assets Emiten di Bursa Efek Indonesia

This study aims to determine the issuance effect of sukuk on the financial performance issuer in Indonesia Stock Exchange during 2011 to 2015. The independent variable that used is Sukuk to Equity Ratio and Sukuk to Liability Ratio. The dependent variable is Return on Assets. The analysis technique that used is panel data regression with Econometric Views (EViews) 8.0 as statistical analysis software. The samples are 10 sukuk issuers in Bursa Efek Indonesia. The results of this study showed that Sukuk to Equity Ratio and Sukuk to Liability Ratio there was a positive and significant effect to Return on Assets