The purpose of this study was to examine the effect of Profitability,
Liquidity, and Leverage Ratios on Sukuk Ratings with Firm Size as the
moderating variable. The population in this studysukuk issuing company listed on
the Indonesia Stock Exchange and the sample used is a sukuk issuing company
rated by PT. Pefindo and listed on the Indonesia Stock Exchange during 2017-
2020 periods. The number of companies sampled in this study were 26 companies
in 4 years. The sampling method used is purposive sampling method, the
total sample of this research were 52 samples based on certain
criteria. Hypothesis testing in this study uses moderated regression analysis. The
results of this study indicate that profitability and leverage have positive effects
on sukuk ratings, while liquidity has no effect on sukuk ratings. firm size cannot
moderate the effect of Profitability, Liquidity and Leverage on Sukuk Ratings.