scholarly journals ANALISIS PERBEDAAN PENGARUH PREMI, KLAIM, DAN INVESTASI TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN ASURANSI SYARIAH DENGAN ASURANSI KONVENSIONALPERIODE 2011-2013

2019 ◽  
Vol 1 (01) ◽  
pp. 56-77
Author(s):  
Neneng Karyati ◽  
Sri Mulyati ◽  
Icih Icih
Keyword(s):  
Sampling Method ◽  
Insurance Companies ◽  
Insurance Company ◽  
Earnings Growth ◽  
Analysis Technique ◽  
Investment Returns ◽  
Islamic Insurance ◽  
Positive Effect ◽  
Observation Period ◽  
Profit Growth

The purpose of this study was to determine the effect of differences in premiums, claims and investment returns to profit growth. The population is Islamic insurance company with conventional insurance in Indonesia. Based on the purposive sampling method, the sample totaled 9 companies Takaful and conventional insurance companies 9 with the observation period 2011-2013. The analysis technique used is multiple regression analysis. Conclusion on Islamic insurance company is that premiums and investment returns no effect on profit growth, while the claims of positive effect on earnings growth. Whereas in conventional insurance companies is that the premium does not affect the profit growth, while the claims and investment returns positive effect on earnings growth.

scholarly journals “MAQASID SHARIA INDEX”: ARAH BARU KINERJA KEUANGAN PERUSAHAAN ASURANSI SYARIAH DI INDONESIA

2019 ◽  
Vol 1 (1) ◽  
pp. 60-76
Author(s):  
Nugroho Heri Pramono
Keyword(s):  
Financial Performance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Social Reporting ◽  
Insurance Companies ◽  
Insurance Company ◽  
Test Results ◽  
Islamic Insurance ◽  
Positive Effect ◽  
Research Show

This reseacrh is aimed to analyze the influence of Islamic social reporting index and sharia compliance disclousure to financial performance of Islamic insurance company in Indonesia which is proxied by the value of maqasid sharia. This research was conducted from 2012 to 2014. The sample were used in this reseacrh 34 observations obtained from 12 Islamic insurance company in Indonesia for three years from 2012 to 2014. The sampling technique was used simple random sampling. The results of simultaneous research show that together Islamic social reporting index and sharia compliance disclousure have a significant positive effect to the financial performance of sharia insurance companies proxied with maqasid syariah index. However, based on the partial test results of Islamic reporting index variables and sharia compliance disclosure does not affect the financial performance of sharia insurance companies proxied with the value of maqasid syariah index.

scholarly journals DETERMINANTS OF SHARIA INSURANCE COMPANY PROFITABILITY

2019 ◽  
Vol 4 (01) ◽  
pp. 41
Author(s):  
Maman Suherman ◽  
Irman Firmansyah ◽  
Medina Almunawwaroh
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Insurance Companies ◽  
Insurance Company ◽  
The Public ◽  
The People ◽  
Islamic Insurance ◽  
Positive Effect

<p><em>The growth of sharia insurance in Indonesia continues to occur. This is a sign that the people in Indonesia have good risk management because the company's growth is supported by the increase in customers in sharia insurance companies. This condition must be supported again by the conditions in which the company has a good performance, so the company must find a way to continue to improve its performance. This study is aimed to determine the effect of leverage, firm size, and company age on the financial performance of sharia companies. The method used is through quantitative research using multiple regression. The method of data collection uses a purposive sampling technique carried out to all populations, namely all Islamic insurance companies in Indonesia from 2012 to 2018. The results of the study show that leverage and age of the company do not succeed in influencing financial performance, while firm size has a positive effect on financial performance. Therefore it is important for companies to continue to increase their assets, especially in collecting funds from the public as the company's ingredients in managing their finances to improve their financial performance.</em><em></em></p><strong><em>Keywords</em></strong><em>: Age, Financial Performance, Leverage, Size</em>

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN ASET PADA PERUSAHAAN ASURANSI SYARIAH PERIODE 2013 – 2017

2020 ◽  
Vol 7 (2) ◽  
pp. 305
Author(s):  
Alien Lilavira ◽  
Siti Zulaikha
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Operating Costs ◽  
Insurance Companies ◽  
Financial Reports ◽  
Operational Costs ◽  
Analysis Technique ◽  
Investment Returns ◽  
Asset Growth ◽  
Positive Effect

This study aims to determine the effect of Operational Costs, Growth in Investment Returns, Contribution and Profitability to Asset Growth in Sharia Insurance Companies in Indonesia 2013-2017. This study uses a quantitative approach. The analysis technique used is multiple linear regression analysis. This study uses 21 data samples. Data is obtained from each of the Sharia Insurance Company's Financial Reports. The results showed that the variables of operational costs, growth in investment returns, contributions and profitability have a significant effect on asset growth simultaneously in sharia insurance companies in Indonesia. The variables of growth in investment returns, contributions and profitability have a significant positive effect partially, while the operational cost variable has no significant effect.Keywords: Operating Costs, Growth in Investment Returns, Contribution, Profitability, Asset Growth

scholarly journals The Influence Of Risk Based Capital, Investment Returns, and Operational Costs, On the Surplus Underwriting Of Islamic Insurance Companies at the 2014-2018 Period

2020 ◽  
Vol 12 (2) ◽  
pp. 287-306
Author(s):  
Nita Yolanda Oktavia Fusen ◽  
Heraeni Tanuatmodjo ◽  
Aneu Cakhyaneu
Keyword(s):  
Capital Investment ◽  
Secondary Data ◽  
Insurance Companies ◽  
Insurance Company ◽  
Operational Costs ◽  
General Insurance ◽  
Analysis Technique ◽  
Investment Returns ◽  
Statistical Analysis Technique ◽  
Almost All

This study aims to see the overview and influence of risk based capital, investment returns, and operational costs, on the surplus underwriting in Sharia general insurance companies in Indonesia period 2014-2018. Surplus underwriting over the past five years has been fluctuating and almost all sharia general insurance companies in Indonesia have decreased. This is due to the decline in performance and financial instruments in Sharia general insurance companies in Indonesia. The research methods used in this study are causality methods with a quantitative approach. The population in this research is the Sharia general insurance company registered with Otoritas Jasa Keuangan (OJK). The method used for sampling in research is by purposive sampling with the number of samples as many as eleven Sharia general insurance companies in Indonesia for 5 years of research. The data used is secondary data. The statistical analysis technique used in this study was the analysis of a regression of data panels using the Eviews 9 application. The dependent variables in this study are surplus underwriting and independent variables in this research are risk based capital, investment returns, and operational costs. The results showed that risk based capital positively affect the surplus underwriting, investment returns positively affect the surplus underwritimg and operational cost positively affect the surplus underwriting

scholarly journals FAKTOR INTERNAL DAN FAKTOR MAKROEKONOMI YANG MEMPENGARUHI PROFITABILITAS ASURANSI SYARIAH DI INDONESIA PERIODE 2016-2018

2020 ◽  
Vol 7 (6) ◽  
pp. 1146
Author(s):  
Alissa Azmul Faoziyyah ◽  
Nisful Laila
Keyword(s):  
Fixed Effect Model ◽  
Least Square ◽  
Insurance Companies ◽  
Company Size ◽  
Insurance Company ◽  
Macroeconomic Factors ◽  
Effect Model ◽  
Panel Data Regression ◽  
Investment Returns ◽  
Islamic Insurance

This research aims to examine the company's internal factors and macroeconomic factors partially and simultaneously on the profitability of islamic insurance companies in Indonesia with proxied by Return On Assets. This study uses a quantitative approach with panel data regression analysis techniques. The population of this study is sharia insurance companies in Indonesia during the period 2015-2018. The purposive sampling method is used to determine the sample used and obtained 36 Islamic insurance companies, which consist of Islamic general insurance companies and Islamic life insurance companies. The estimation results of the Fixed Effect Model with the Weighted Least Square (WLS) method show that company size, contribution growth, retakaful, leverage, investment returns, GDP and inflation simultaneously affect the profitability of islamic insurance companies in Indonesia. Partially, contributions growth and investment returns have positive and significant effect on the profitability of Islamic insurance companies in Indonesia. The variabel Company size and GDP have positive and not significant effect on the profitability of Islamic insurance in Indonesia. While the variabel leverage, retakaful, and inflation have a negative and not significant effect on the profitability of Islamic insurance companies in Indonesia. Keywords: Profitability, Islamic Insurance, Company Size, Contribution Growth, Retakaful, Leverage, Investment Results, GDP, Inflation

scholarly journals PENGARUH BOOK TAX DIFFERENCES DAN ARUS KAS TERHADAP PERTUMBUHAN LABA

2016 ◽  
Vol 6 (1) ◽  
pp. 111
Author(s):  
Erika Ratih Windarti ◽  
Dwi Sulistiani
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Sample Selection ◽  
Positive Influence ◽  
Least Square ◽  
Return On Assets ◽  
Earnings Growth ◽  
Ordinary Least Square ◽  
Growth Method ◽  
Profit Growth

<p><strong>Abstract</strong><br /><br />This study aimed to obtain empirical results about the influence of book tax differences and cash flow toward the profit growth. Independent variables in this study were book tax differences which were proxied to be permanent differences and temporary differences, as well as the cash flow. Control variables used are return on assets (ROA) and the size of the company. The dependent variable was earnings growth. Method of sample selection used was the purposive sampling method and obtained samples of 27 companies. This test was using SPSS V 21 for Windows. The results showed that the permanent difference and temporary differences of the book tax differences have positive influence on the profit grouth of the company, while cash flow did not significantly influence the company’s profit growth.</p><p><strong>Abstrak</strong><br /><br />Penelitian ini bertujuan untuk memperoleh hasil empiris tentang pengaruh book tax differences dan arus kas terhadap pertumbuhan laba. Variabel independen dalam penelitian ini antara lain book tax differences yang diproksikan menjadi beda permanen dan beda temporer, serta arus kas. Variabel kontrol yang digunakan adalah Return On Assets (ROA) dan ukuran perusahaan. Sedangkan variabel dependennya adalah pertumbuhan laba. Analisis data dengan menggunakan regresi berganda (Ordinary Least Square). Hasil penelitian menunjukkan bahwa beda permanen dan beda temporer dari book tax differences serta arus kas berpengaruh positif terhadap pertumbuhan laba perusahaan. ROA dan ukuran perusahaan tidak berpengaruh signifikan terhadap pertumbuhan laba.</p>

scholarly journals CASH FLOW, PROFITABILITY, LIQUIDITY AND INVESTMENT IN INDONESIA WITH FINANCIAL CONSTRAINT AS VARIABLE MODERATING

2020 ◽  
Vol 5 (1) ◽  
pp. 61-74
Author(s):  
Ibnu Damanudin ◽  
Risal Rinofah
Keyword(s):  
Cash Flow ◽  
Financial Constraints ◽  
Stock Exchange ◽  
Total Sample ◽  
Financial Constraint ◽  
Moderating Variables ◽  
Analysis Technique ◽  
Food And Beverage ◽  
Positive Effect ◽  
Observation Period

The purpose of this study is to determine the sensitivity of cash flow, profitability, liquidity, on investments with financial constraints as moderating variables. In manufacture company food and beverage sub-sector company for the period 2015-2018. The population in this study are all food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The observation period used are 2015-2018 or 4 years. The sample is using purposive sampling method, so that a total sample of 10 samples was obtained multiplied by the observation period for 4 years to 40 research data. Data analysis technique used is multiple linear analysis method with a significant level of 5% (0.05). The results of this study indicate that cash flow and liquidity are not reflected on investments. While the profitability variable has a significant positive effect on investment. Different results are billed when cash flow and liquidity are moderated by financial constraints, cash flow and liquidity have a greater effect on non-financial constrained companies. While profitability does not have a different effect on financial constraint or unconstraint companies

scholarly journals Pengaruh Kecukupan Modal, Penyaluran Kredit dan Ukuran Perusahaan Pada Profitabilitas Dengan Risiko Kredit Sebagai Pemoderasi

2019 ◽  
pp. 791
Author(s):  
A. A. Trisha Dewi Parasthiwi ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Regression Analysis ◽  
Credit Risk ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Company Size ◽  
Analysis Technique ◽  
Distribution Company ◽  
Positive Effect

This research was conducted at banking companies listed on the Indonesia Stock Exchange in the period 2013-2017, which were 42 companies. The sampling technique in this study was taken based on non probability sampling method with purposive sampling technique so as to produce a sample of 32 companies. The data analysis technique used in this study was moderated regression analysis. Based on the results of the analysis it was found that capital adequacy has a positive effect on profitability, credit distribution has a positive effect on profitability and firm size has a positive effect on profitability. The results of this study also show that credit risk is not able to weaken the influence of capital adequacy and lending to profitability and credit risk is able to weaken the influence of company size on profitability. Keywords: capital adequacy, credit distribution, company size, credit risk, profitability

scholarly journals Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient

2020 ◽  
Vol 30 (6) ◽  
pp. 1414
Author(s):  
I Gusti Ayu Ary Amalia Tamara ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Growth Rate ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Response Coefficient ◽  
Analysis Technique ◽  
Growth Opportunity ◽  
Negative Effect ◽  
Positive Effect

The purpose of this research is aim to obtain empirical evidence about the effect of growth opportunity and leverage on earning response coefficient (ERC). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample are selected with purposive sampling method. The number of selected sample are 65 companies. The analysis technique of this research is using multiple linear regression. The result showed that growth opportunity had positive effect on ERC. Whereas leverage had negative effect on ERC. The higher the company's growth rate will increase ERC. While the higher the leverage the company will reduce ERC. Keywords: Growth Opportunity; Leverage; Earning Response Coefficient.

scholarly journals Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

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