scholarly journals Determinants of the Solvency of Insurance Companies in Palestine

2019 ◽  
Vol 10 (6) ◽  
pp. 188
Author(s):  
Yousef Abdel Latif Abdel Jawad ◽  
Issam Ayyash
Keyword(s):  
Quantitative Analysis ◽  
Panel Data ◽  
Fixed Effects ◽  
Financial Statements ◽  
Insurance Companies ◽  
Insignificant Effect ◽  
Analysis Methods ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

The study aimed to investigate the factors that affect the solvency of the insurance companies in Palestine and to highlight the nature and strength of the relationship between liquidity, investment, leverage, claims and the solvency of the insurance companies in Palestine.To achieve the objectives of the study, the descriptive and quantitative analysis methods were used in the study. Based on the data of the financial statements of seven insurance companies (out of 9 companies) and by using regression of fixed effects of panel data for 2010-2017, the study found that the claims have a positive effect on the financial solvency and leverage has a negative effect on the solvency of insurance companies in Palestine, while investment and liquidity have an insignificant effect on financial solvency.

scholarly journals Impact of COVID-19 on deaths from respiratory diseases: Panel Data evidence from Chile.

2021 ◽  
Author(s):  
Claudia Barria Sandoval ◽  
Angie Mendez ◽  
Guillermo Ferreia ◽  
Maria Cecilia Toffoletto
Keyword(s):  
Panel Data ◽  
Respiratory Diseases ◽  
Variable Number ◽  
Meteorological Variables ◽  
Random Effects Models ◽  
Number Of Patients ◽  
Before And After ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

The COVID-19 pandemic has left other pathologies commonly present in the population in a secondary context. Therefore, it is necessary to study the evolution of these diseases in the presence or absence of COVID-19. Objectives: The present study had the following objectives: 1. To evaluate the relationship between the COVID-19 epidemic and the possible decrease in deaths from respiratory diseases in Chile. 2 Study the relationship between meteorological variables and severity of COVID-19 with respect to deaths from respiratory diseases from January 2018 to February 2021. Methods: The variable number of deaths due to respiratory diseases in Chile was analyzed considering the monthly records of meteorological variables (temperature, precipitation and humidity) in each Region of Chile and severity of COVID-19, to evaluate the mortality trend before and after the pandemic. For this, different Non-Observable Heterogeneity Models for Panel Data were used. Results: Our findings show that among the variables that affect the mortality rate from respiratory diseases, there are the number of deaths from COVID-19 that has a negative effect, the number of patients with COVID-19 in intensive care unit (ICU) that has a positive effect and the minimum temperature with a negative effect. These results are supported by the application of the panel regression with one-way random-effects models. Conclusion: This study revealed that there is an unexpected reduction in deaths from respiratory diseases in Chile in the post-pandemic period. Therefore, it can be concluded that this variable decreased with the appearance of the COVID-19 pandemic.

scholarly journals Board of Directors’ Size and Firm Performance: Evidence from Non-Financial French Firms Listed on CAC 40

2020 ◽  
Vol 15 (2) ◽  
pp. 46-61
Author(s):  
Hemza Boussenna
Keyword(s):  
Firm Performance ◽  
Panel Data ◽  
Board Of Directors ◽  
Random Effects ◽  
Fixed Effects ◽  
Optimal Number ◽  
Board Size ◽  
The Relationship ◽  
Positive Effect

AbstractThe study aims to investigate the relationship between board size and firm’s performance for a sample of non-financial French firms listed on the CAC 40 between 2005 and 2017. We estimated the firm’s performance using two types of metrics, the accounting-based measures (ROA and ROE) and the market-based measures (Tobin Q and MTB). By applying the panel data regressions (fixed-effects and random-effects), the findings show that there is a positive effect of board size on firm performance. In addition, our results show that the optimal number of the board size should be between 13 and 17 members in order to achieve good performance for non-financial French firms.

scholarly journals Health Information Analysis of Bank OCBC NISP 2015 - 2019

2020 ◽  
pp. 17-24
Author(s):  
Hanafi Mulyadi ◽  
T. S. Rae Virgana
Keyword(s):  
Health Information ◽  
Fixed Effects ◽  
P Value ◽  
Return On Assets ◽  
Independent Variables ◽  
Negative Effect ◽  
Income Data ◽  
Operating Expenditures ◽  
The Relationship ◽  
Positive Effect

Aims: Examine the health information of OCBC NISP banks between the relationship of ratio data finance ROA (Return on Assets) between the relationship ROA, NPL, LDR and BOPO data. Study Design: Statistical methods using the dependent variable is ROA (Return on Assets) and the independent variables namely NPL (Non-Performance Loan), LDR (Loan to Deposit Ratio), and BOPO (Operating Expenditures Operation Income) Data as health information analyzes Quarterly Data from 2015-2019 Place and Duration of Study: Information Systems, Faculty of Engineering, University Widyatama The research was Carried out between October 2019 to January 2020. Methodology: Collecting the data in this study tries to analyze information between related the data relationships of NPL (Non-Performance Loan), LDR (Loan Deposit Ratio), and BOPO (Operating Expenditures Operation Income) to ROA (Return on Assets) on the bank OCBC NISP in the period 2015-2019 and using the fixed effects method. Results: The results of this study NPL positive effect on ROA significant with a p-value of 0.6997, the coefficient NPL = +0.0536262, so any increase is in NPL 1% then the the resulting rise in ROA of 0.0536262%. For LDR positive effect on ROA and very significant with a p-value of 0.4301, the coefficient NPL = +0.00210031, so any increase is in NPL 1% then the the resulting rise of 0.00210031% ROA, and vice versa. To BOPO negative effect on ROA significant with a p-value of 0.0002, the coefficient of BOPO = -0.0793051, so any increase is in ROA of 1% then result in a Decrease of 0.0793051% ROA and vice versa. Conclusion: The correlation between the independent ROA relationship to the NPL, LDR and ROA is related to the bank's health analysis from the coefficient value shown on the R-squared value of 0.980778 to describe a set of independent variables and the dependent variable explained by 98%.

scholarly journals DETERMINAN KINERJA KEUANGAN ASURANSI SYARIAH DI INDONESIA PERIODE 2014-2016

2019 ◽  
Vol 5 (11) ◽  
pp. 892
Author(s):  
Audina Ayu Hidayati ◽  
Atina Shofawati
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Insurance Companies ◽  
Regression Result ◽  
Company Size ◽  
Exogenous Variables ◽  
Negative Effect

This study aims to determine the effect of exogenous variables Leverage, liquidity, Company Size, and Company Age on profitability with proxy ROA. This research uses quantitative approach by using secondary data in the form of financial statements of sharia insurance companies which listed on Otoritas Jasa Keuangan (OJK) in year 2014-2016. Regression result by using technique of panel data analysis with eviews 6. In this reasearch shows that the variables of Leverage, Liquidity, Company SizeandCompany Agesignificant effect on the profitability of sharia insurance companies simultaneously. Partially, significant Leverage and Company Age at 0,1 (10%) has significant negative effect towards on ROA but there is no effect in the variables of liquidity andCompany Sizetowards on Profitability of 93.8%. for 6,2 %, it is affected by other variables which are not included in this research.

scholarly journals THE FACTORS THAT AFFECT ZIS FUNDRAISING ON ZAKAT MANAGEMENT ORGANIZATION IN 2016-2019

2021 ◽  
Vol 8 (5) ◽  
pp. 559
Author(s):  
Dwi Rizka Rahmawati ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Panel Data ◽  
Accounting Standards ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Contribution Margin ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

ABSTRAKStudi ini bertujuan untuk menganalisis pengaruh penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS oleh OPZ pada tahun 2016-2019. Studi ini menggunakan pendekatan kuantitatif dengan teknik regresi data panel dengan pengambilan sampel menggunakan purposive sampling. Penelitian ini menemukan bahwa secara parsial, pengaruh penerapan PSAK 109 pada laporan keuangan terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif tidak signifikan. Pengaruh penyaluran dana ZIS terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif signifikan. Pengaruh rasio penggunaan dana amil dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS ole OPZ berpengaruh negatif tidak signifikan. Sedangkan secara simultan, penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil berpengaruh secara signifikan terhadap penghimpunan dana ZIS oleh OPZ tahun 2016-2019. Penelitian ini diharapkan bisa meningkatkan kinerja amil dan bisa lebih menerapkan standar akuntansi dalam pencatatan keuangannya. Bagi regulator bisa digunakan sebagai acuan dalam menetapkan besaran bagian dana amil.Kata Kunci: PSAK 109, Penghimpunan Dana ZIS, Penyaluran Dana ZIS, Rasio Dana Amil ABSTRACTThe purpose of this study is to analyze the effect of the application of PSAK 109 on financial statements, the distribution of ZIS funds, the ratio of the use of amil funds, and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ in 2016-2019. This study uses a quantitative approach with panel data regression with purposive sampling. This study found that partially the effect of the application of PSAK 109 on the financial statements on the ZIS fundraising by OPZ has positive effect but insignificant. The effect of the distribution of ZIS funds on the ZIS fundraising by OPZ has a significant positive effect. The effect of the ratio of the use of amil funds and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ has a negative effect and insignificant. Yet, simultaneously, the application of PSAK 109 in financial statements, distribution of ZIS funds, ratio of use of amil funds, and ratio of contribution margin of amil funds significantly affects the ZIS fundraising by OPZ in 2016-2019. This research is expected to improve the performance of amil and the amil is able to better apply accounting standards in their financial records. For regulators, this can be used as a reference in determining the portion of fund for the amil.Keywords: PSAK 109, ZIS Fundraising, Distribution of ZIS Funds, Amil Fund Ratio

scholarly journals Pengaruh Perputaran Modal Kerja dan Perputaran Kas Terhadap Profitabilitas

2021 ◽  
Vol 6 (1) ◽  
pp. 79-87
Author(s):  
Seto Sulaksono Adi Wibowo ◽  
Merlin Merlin ◽  
Yosi Handayani
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Return On Investment ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Insurance Companies ◽  
Insurance Company ◽  
Working Capital ◽  
Positive Effect

The objective this study are to determine the effect of working capital and the cash turnover on the level of profitability in insurance companies. Working capital variable is measured by working capital turnover (X1), the effectiveness of the use of cash is measured by cash turnover (X2) and profitability is measured by return on investment/ROI (Y). The population in this study is an Insurance Company listed on the Indonesia Stock Exchange from 2011-2015. The sample in this study is taken by using purposive sampling technic. Samples consist are 50 financial statements that meet the criteria. The type of data used in this study is secondary data originating and published from the Indonesia Stock Exchange. The collected panel data then analyzed by using model test, classical assumption, multiple regression analysis, t test, and determinant coefficient analysis to see the level of conformity of the analysis. The result of this research shows that the rotation of working capital has a positive effect on profitability, it can be seen from t value> t table (2.181> 2.010) and cash turnover has no significant effect on profitability, can be seen from t value <t table (-1,771 < 2.010).

scholarly journals PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS TERHADAP KINERJA KEUANGAN YANG DIMODERASI INFLASI

2019 ◽  
Vol 2 (2) ◽  
pp. 483
Author(s):  
Cindhy Dahlia
Keyword(s):  
Panel Data ◽  
Capital Structure ◽  
Financial Performance ◽  
Firm Size ◽  
Significant Positive Effect ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

This study aims to obtain empirical evidence on the effect of capital structure, firm size, liquidity of financial performance and inflation as a moderating variable. The number of sample companies used in this study is 168 non financial companies period from 2012 to 2016. The results of this study indicate that on the capital structure have a significant negative effect of financial performance, firm size have a significant positive effect of financial performance, and liquidity have an non significant and positive effect of financial performance. Data were analyzed using panel data regression. Based on the analysis of regression panel data, we concluded that the inflation proved to have a pure moderating influence on the relationship between liquidity of the financial performance. Keyword: Capital Structure, Firm Size, Liquidity, Inflation, Financial performanceAbstrakPenelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh struktur modal, ukuran perusahaan, likuiditas terhadap kinerja keuangan yang dimoderasi oleh inflasi. Jumlah sampel perusahaan yang digunakan dalam penelitian ini adalah 168 perusahaan non keuangan tahun 2012-2016. Hasil penelitian ini menunjukkan struktur modal berpengaruh negatif dan signifikan terhadap kinerja keuangan, ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan, likuiditas berpengaruh positif dan tidak signifikan terhadap kinerja keuangan. Data yang dianalisis menggunakan regresi data panel. Berdasarkan analisis regresi data panel, dapat disimpulkan bahwa inflasi sebagai variabel pure moderating antara pengaruh likuditas terhadap kinerja keuangan.Keyword: struktur modal, ukuran perusahaan, likuiditas, inflasi, kinerja keuangan

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

A Study of Multilayered Profitability Analysis by Using DuPont Model: Evidence from Indian Pharmaceutical Industry

2021 ◽  
pp. 097215092199305
Author(s):  
Pinku Paul
Keyword(s):  
Panel Data ◽  
Pharmaceutical Industry ◽  
Profit Margin ◽  
Pharmaceutical Firms ◽  
Sustainable Performance ◽  
Profitability Analysis ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

Profitability is used as a prime indicator to measure the sustainable performance of an organization. The current study made an attempt to apply the DuPont model to investigate the multilevel profitability determinants for the pharmaceutical industry of India. The study also estimates an empirical model to predict the association of profitability with factors such as profit margin, asset utilization, leverage, interest load and tax load of firms in the pharmaceutical industry of India. For this purpose, a dataset for 170 companies from 2010–2011 to 2018–2019 was analysed initially by using panel data regression followed by stepwise panel data regression. The study successfully applied and tested the DuPont model with respect to the firms of the pharmaceutical industry in India. It was found that the factors such as profit margin, asset utilization and leverage had a significant positive effect on the firms’ profitability and the factor interest load had a significant negative effect on the firms’ profitability. The tax load does not have an impact on the profitability of the pharmaceutical firms in India. These findings are expected to provide a guide for understanding the profitability of the firms in a better way.

Hours of Paid Work and Volunteering: Evidence From Danish Panel Data

2021 ◽  
pp. 089976402199166
Author(s):  
Hans-Peter Y. Qvist
Keyword(s):  
Panel Data ◽  
Social Integration ◽  
Negative Relationship ◽  
Time Constraint ◽  
Integration Theory ◽  
Paid Work ◽  
Constraint Theory ◽  
The Social ◽  
Negative Effect ◽  
The Relationship

The nature of the relationship between the time people spend on paid work and volunteering remains debated in the social sciences. Time constraint theory suggests a negative relationship because people can allocate only as much time to volunteering as their work responsibilities permit. However, social integration theory suggests a more complex inverse U-shaped relationship because paid work not only limits people’s free time but also plays a key role in their social integration. Departing from these competing theories, this study uses two-wave panel data from Denmark to examine the relationship between hours of paid work and volunteering. In support of time constraint theory, the results suggest that hours of paid work have a significant negative effect on the total number of hours that people spend volunteering, not mainly because paid work hours affect people’s propensity to volunteer but because they affect the number of hours that volunteers contribute.

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