Abstract:

This study aims to examine the relationship between board attributes with rating sukuk corporate in Indonesia. This study uses variable board attributes (board size, board independence) with control variable (current ratio, long term leverage, structure, guarantee and type of company). Data used quarterly reports of companies issuing sukuk and registered in Otoritas Jasa Keuangan 2008-2017. The amount of observation is 120 data from 15 issuers. Method used multinomial logistic regression. The results show that board size, current ratio, long term leverage, structure, guarantee and types of company have significant relationship with rating sukuk corporate in Indonesia. Result of multinomial logistic regression is able to predict sukuk at 83,3%. This research can be used as a reference for further research, issuers and investors (sukuk holder).