FACTORS AFFECTING SOLVENCY IN INSURANCE COMPANIES IN INDONESIA 2015–2019 PERIOD

Firm size, investment return ratios, self-retention ratios, and underwriting results are all being examined in this research to see how they affect solvency (proxied by the Risk Based Capital ratio). In this study, 74 insurance businesses registered with the Financial Services Authority (OJK) between 2015-2019 were studied. Using the purposive sampling method, a fair sample of 40 insurance companies was drawn over the course of five years. Consequently, the total number of observations was 200. Eviews 11, a program for panel data regression analysis, is used in this research. According to the findings of this study, insurance companies' solvency is affected by the Self-Retention Ratio and Underwriting Results. While the Firm Size and Investment Return Ratio have no effect on the solvency of insurance companies.

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DETERMINAN SURPLUS UNDERWRITING DANA TABARRU’ PADA ASURANSI JIWA SYARIAH DI INDONESIA

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol7iss202010pp2004-2019 ◽

2020 ◽

Vol 7 (10) ◽

pp. 2004

Author(s):

Rohishotu Rohmah ◽

Dian Filianti

Keyword(s):

Panel Data ◽

Life Insurance ◽

Financial Services ◽

Secondary Data ◽

Insurance Companies ◽

Net Income ◽

Purposive Sampling ◽

Panel Data Regression ◽

Data Regression ◽

Investment Returns

ABSTRAKTujuan penelitian ini merupakan untuk menganalisis pengaruh kontribusi neto, klaim, hasil investasi, dan reasuransi syariah terhadap surplus underwriting dana tabarru’ perusahaan asuransi jiwa syariah periode 2014-2019. Penelitian ini menggunakan pendekatan metode kuantitatif dengan unit analisis regresi data panel. Data yang digunakan dalam penelitian ini adalah data sekunder, menggunakan metode purposive sampling. Data yang digunkan peneliti adalah laporan keuangan perusahaan asuransi jiwa syariah periode 2014-2019, yang berjumlah 15 sampel perusahaan asuransi jiwa syariah yang terdafkat di Otoritas Jasa Keuangan. Secara parsial hasil temuan dari penelitian ini yang diaproksiasikan melalui variabel Kontribusi Neto, memiliki pengaruh positif signifikan, Klaim memiliki pengaruh negatif signifikan, sedangkan hasil investasi dan Reasuransi Syariah memiliki pengaruh tidak signifikan terhadap surplus underwriting dana tabarru’. Secara simultan Kontribusi Neto, Klaim, Hasil Investasi, Reasuransi Syariah memiliki pengaruh signifikan terhadap surplus underwriting dana tabarru’ dengan tingkat signifikan 0.000 < 0.05. Dengan nilai Adjusted R2 menunjukkan hasil senilai 0.941663 yang artinya 94%, sedangkan sisanya 6% dipengaruhi oleh variabel lain diluar penelitian ini. Kata kunci: Surplus Underwriting Dana Tabarru’, Asuransi Jiwa Syariah, Regresi Data Panel ABSTRACTThe purpose of this study is to analyze the effect of net income, claims, investment returns, and sharia reinsurance on the underwriting surplus of tabarru funds in Islamic life insurance companies for the period 2014-2019. This research used a quantitative method approach with panel data regression analysis unit. The data used in this research is secondary data, using purposive sampling method. The data used by researchers is the financial statements of sharia life insurance companies for the period 2014-2019, which can assess 15 samples of sharia life insurance companies registered in the Financial Services Authority. Partially the results of the research findings which are applied through the Net Contribution variable, have a significant positive effect, Claims have a significant negative effect, while investment returns and Sharia Reinsurance have no significant effect on the tabarru 'underwriting fund surplus. Simultaneously Net Contribution, Claims, Investment Results, Sharia Reinsurance have a significant effect on the tabarru fund underwriting surplus with a significant level of 0.000 <0.05. With the Adjusted R2 value shows the calculation result of 0.941663, which means 94%, while the remaining 6%, other variables are outside this study.Keyword: Surplus Underwriting Tabarru’ Fund, Sharia Life Insurance, Panel Data Regression

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FAKTOR-FAKTOR YANG MEMPENGARUHI SURPLUS UNDERWRITING DANA TABARRU’ PADA PERUSAHAAN ASURANSI JIWA SYARIAH

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol5iss20182pp143-157 ◽

2019 ◽

Vol 5 (2) ◽

pp. 143

Author(s):

Rosyda Alifianingrum ◽

Noven Suprayogi

Keyword(s):

Life Insurance ◽

Hypothesis Test ◽

Analysis Software ◽

Factors Affecting ◽

Business Units ◽

Investment Return ◽

Panel Data Regression ◽

Data Regression ◽

Test Result ◽

Statistical Analysis Software

This study aims to determine factors that affect surplus underwriting of tabarru‟ fund on Sharia Life Insurance in Indonesia. The factors used in this study is net contribution, claim expenses and investment return. This study used is panel data regression with Econometric Views (EViews) 8.0 as statistical analysis software. The samples are 14 Sharia Life Insurance, consists of 13 Islamic business units and 1 full sharia. During 2011 to 2015, the hypothesis test result showed the factors affecting surplus underwriting of tabarru‟ fund is net contribution, claim expenses and investment return always showed significant effect partially or simultaneously to the surplus underwriting of tabarru‟ fund on sharia life insurance.

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Ukuran Perusahaan sebagai Pemoderasi dalam Hubungan Profitabilitas dan Likuiditas terhadap Struktur Modal Bank Umum Syariah

EKONOMIKA SYARIAH Journal of Economic Studies ◽

10.30983/es.v4i2.3633 ◽

2020 ◽

Vol 4 (2) ◽

pp. 136

Author(s):

Fauziah Nur Hutauruk

Keyword(s):

Capital Structure ◽

Firm Size ◽

Financial Services ◽

Commercial Banks ◽

Purposive Sampling ◽

Pooled Data ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

The Relationship

The research aims to examine the effect of profitability and liquidity on capital structure of Islamic Commercial Banks with the firm size as a moderation variable. The population of this research is Islamic Commercial Banks, which was registered in the Financial Services Authority (OJK) in period 2015-2018. Sample of research was a purposive sampling covering eights units of Islamic Commercial Banks in Indonesia. The data analysis technique used was the panel data regression method (pooled data) and processing by using Eviews10 software. The result of the analysis showed that Profitability (ROE) and Liquidity (FDR) did not affect the capital structure (CAR) simultaneously. Then firm size proved unable to moderate the relationship between profitability (ROE) on capital structure. On the other hand, the firm size was able to moderate the relationship between liquidity (FDR) and capital structure in Islamic commercial banks. This study has confirmed the previous findings that did not elaborate in detail the relationship.Penelitian ini bertujuan untuk mengetahui peranan profitabilitas dan likuiditas terhadap struktur modal dengan ukuran perusahaan sebagai variabel moderasi. Populasi penelitian ini adalah bank umum syariah yang terdaftar pada otoritas jasa keuangan (OJK) periode tahun 2015-2018. Sampel penelitian diambil dengan cara purposive sampling, sehingga diperoleh sampel 8 BUS yang ada di Indonesia. Teknik analisis data yang digunakan adalah metode regresi data panel (pooled data) yang merupakan gabungan dari data cross section dan data time series dengan menggunakan Software Eviews 10. Hasil analisis menunjukkan Profitabilitas (ROE) dan Likuiditas (FDR) secara parsial tidak memiliki pengaruh terhadap struktur modal (CAR). Kemudian ukuran perusahaan terbukti tidak mampu memoderasi hubungan antara profitabilitas (ROE) terhadap struktur modal, namun sebaliknya ukuran perusahaan mampu sebagai pemoderasi hubungan antara Likuiditas (FDR) terhadap struktur modal pada bank umum syariah. Studi ini mempertegas temuan terdahulu yang tidak mengelaborasi dengan detail terkait hubungan tersebut.

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THE EFFECT OF LEVERAGE, FIRM SIZE, AND SALES GROWTH ON INCOME SMOOTHING AND ITS IMPLICATION TO THE FIRM VALUE (STUDY ON STATE-OWNED COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2016-2019)

International Journal of Engineering Technologies and Management Research ◽

10.29121/ijetmr.v8.i9.2021.1015 ◽

2021 ◽

Vol 8 (9) ◽

pp. 9-18

Author(s):

Sri Mulyati ◽

Bambang Mulyana

Keyword(s):

Panel Data ◽

Firm Size ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Income Smoothing ◽

Sales Growth ◽

Panel Data Regression ◽

Data Regression ◽

Equity Ratio

The purpose of this research was to determine the effect of leverage, firm size and sales growth on income smoothing and its implication to the firm value. The population used on this research was 24 state-owned companies listed on Indonesia Stock Exchange. The samples were determined using purposive sampling method and there were 19 companies which selected as the samples. The analytical method used on this research was statistic descriptive and panel data regression and use Eviews 9 for data processing. The result of this research showed that leverage which measured by debt to equity ratio has negative and insignificant effect on income smoothing while firm size and sales growth have negative and significant effect on income smoothing and income smoothing itself was found to have positive and significant effect on the firm value

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FAKTOR DETERMINAN PEMBENTUK STRUKTUR MODAL PADA PERUSAHAAN SEKTOR FARMASI PERIODE 2012 - 2016

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v2is1.57 ◽

2017 ◽

Vol 2 ◽

pp. 241-250

Author(s):

Neng Ria Kanita ◽

Hendryadi Hendryadi

Keyword(s):

Panel Data ◽

Capital Structure ◽

Firm Size ◽

Stock Exchange ◽

Pharmaceutical Manufacturing ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Panel Data Regression ◽

Data Regression ◽

Partial Effects

This study aims to examine the simultaneous and partial effects of profitability, liquidity, and firm size on capital structure. The sample is 10 pharmaceutical manufacturing companies listed in Indonesia Stock Exchange period 2012-2016, using purposive sampling. The technique of analysis used is panel data regression (pooled regression). The results showed that the selected model is the fixed effect. Simultaneously NPM, CR, and Firm Size have a significant effect on capital structure. Partially NPM has a negative and significant effect on capital structure. CR partially have a negative and not significant effect on capital structure. Partially Firm Size have a positive and significant effect on capital structure. Variables that have a significant effect on capital structure are NPM and Firm Size. While CR does not significantly affect the capital structure. Keywords: Capital Structure, Profitability, Liquidity, Firm Size

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The Appointed Actuary.

Transactions of the Faculty of Actuaries ◽

10.1017/s0071368600009885 ◽

1987 ◽

Vol 41 ◽

pp. 559-629

Author(s):

Edward A. Johnston

Keyword(s):

Life Insurance ◽

Financial Services ◽

Self Regulation ◽

Professional Role ◽

The Self ◽

Insurance Companies ◽

Prudential Supervision ◽

Government Supervision ◽

The Uk

1.1 A paper about the Appointed Actuary is essentially a paper about prudential supervision of life insurance companies. The system which has operated in the UK since the mid-1970's is only partly one of Government supervision. Through the professional role of the Appointed Actuary, it also contains elements of a system of self-regulation with the Institute and Faculty of Actuaries standing in place of SRO's. Unlike the self-regulatory arrangements of the Financial Services Act. though, this second part of the system has grown up by custom and practice and in certain respects it is not codified. However it enables the Insurance Companies Act to be operated successfully.

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Factors Influencing Capital Structure of Shariah-Compliant Malaysian Telecommunications and Media Companies

Turkish Journal of Computer and Mathematics Education (TURCOMAT) ◽

10.17762/turcomat.v12i3.763 ◽

2021 ◽

Vol 12 (3) ◽

pp. 582-591

Author(s):

Mohd Faizal Basri Et.al

Keyword(s):

Capital Structure ◽

Firm Size ◽

Least Square ◽

Sales Growth ◽

Pecking Order ◽

Ordinary Least Square ◽

Media Companies ◽

Panel Data Regression ◽

Data Regression ◽

Equity Ratio

This paper explores the firm-specific factors,which are assets tangibility, sales growth, profitability, and firm size in ascertaining the capital structure of Shariah-compliant telecommunications and media companies in Malaysia. Panel data regression model based on ordinary least square (OLS) method was employed in the research. The sample of research comprisesof nine Shariah-compliant companies listed in telecommunications and media sector in the Main Market and Ace Market ofBursa Malaysiafrom 2009to 2018, with a 90firms-years of total number of observations. The dependent variable selected was debt to equity ratio. Meanwhile, the independent variables chosen were assets tangibility, sales growth, profitability, and firm size. Thefindings revealed thatassets tangibilityhas a positive relationship, while profitability is negatively related to the dependent variable. Conversely, sales growth and firm size were insignificant to debt to equity ratio.The pecking order and trade-off theories of capital structure is very much applicable to the Shariah-compliant telecommunications and media in Malaysia sinceassets tangibility and profitability have significant relationship with leverage.

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Pemodelan Kasus DBD di Provinsi Jawa Timur dengan Metode Data Panel

Jurnal Biometrika dan Kependudukan ◽

10.20473/jbk.v8i2.2019.101-108 ◽

2019 ◽

Vol 8 (2) ◽

pp. 101

Author(s):

Annisa Dwinda Shafira

Keyword(s):

Panel Data ◽

Population Density ◽

Time Series Data ◽

Secondary Data ◽

Series Data ◽

Panel Regression ◽

Affecting Factors ◽

Factors Affecting ◽

Panel Data Regression ◽

Data Regression

The combination of panel data regression consist of time series data, it was collected based on a characteristic at a certain time (cross section). This research aimed to analyze the affecting factors and dominant factors of Dengue Hemoragic Fever (DHF) cases in East Java using panel data regression. This research uses secondary data published by the East Java Provincial Health Office, namely the Health Profile and the East Java Provincial Statistics Agency such as documents of each Districts/City in Numbers of East Java on 2014–2017 using total research population that were collected in all districts/cities in East Java Province. The data of new cases of DHF and factors affecting the incidence of DHF including clean and healthy living behavior in the household, poverty, population density, rainfall in East Java on 2014–2017. Panel regression analysis is used to determine the best model of the CEM, FEM and REM using Chow test, Hausman test and Langrange Multiplier test. Based on the results, the best model of panel regression is FEM with affecting variables such as poverty, population density, and rainfall.

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Analisis Profitabilitas Perbankan Syariah di Indonesia sebagai Dampak Dari Efisiensi Operasional

Jurnal Kajian Akuntansi ◽

10.33603/jka.v1i2.823 ◽

2017 ◽

Vol 1 (2) ◽

Author(s):

Nur Zulfah Hijriyani ◽

Setiawan Setiawan

Keyword(s):

Financial Services ◽

Secondary Data ◽

Sampling Technique ◽

Operational Efficiency ◽

Islamic Banks ◽

Return On Assets ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

Negative Effect

AbstractThe purpose of this study are to measure and analyze operational efficiency that showed by bank financial ratios consisting of Operating Expenses to Operating Revenues (BOPO), Allowance for Possible Losses on Earning Assets (PPAP), Non Performing Financing (NPF) and Financing to Deposits Ratio (FDR) to Profitability that measured by Return on Assets (ROA). The population in this research is 11 Islamic Banking (BUS) by using total sampling technique in determine the sample. The data used in this study is secondary data obtained from the annual report of the bank period 2010 to 2016 published by each bank and matched with the data also by the Financial Services Authority (OJK). The analysis technique used is panel data regression analysis. Based on the result of F-test in this research, it can be concluded that the independent variables (operational efficiency) have a significant effect on the dependent variable (profitability). Meanwhile, the t-test shows that BOPO ratio has a significant negative effect on profitability. For the other three ratios, PPAP, NPF and FDR have no significant effect on profitability of Islamic Banks (BUS).Keywords: Islamic banks; Operational efficiency; Profitability. AbstrakPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh efisiensi operasionalyang diproksikan dengan rasio keuangan bank yang terdiri dari rasio Biaya Operasionalterhadap Pendapatan Operasional (BOPO), Penyisihan Penghapusan Aktiva Produktif(PPAP), Non Performing Financing (NPF) dan Financing Deposit Ratio (FDR) terhadapprofitabilitas yang diukur dengan Return on Asset (ROA). Populasi dalam penelitian ini adalah 11Bank Umum Syariah (BUS) dengan penggunaan teknik total sampling dalam penentuansampelnya. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperolehdari laporan tahunan bank periode 2010 hingga 2016 yang dipublikasikan oleh masing-masing bank dan dicocokkan dengan data yang juga dipublikasikan oleh Otoritas JasaKeuangan (OJK). Teknik analisis yang digunakan adalah analisis regresi data panel. Berdasarkan hasil uji-F pada penelitian ini, dapat disimpulkan bahwa variabel independen (efisiensi operasional) berpengaruh signifikan terhadap variabel dependen (profitabilitas). Sementara itu, hasil uji-t menunjukkan bahwa rasio BOPO berpengaruh negatif signifikanterhadap profitabilitas. Untuk tiga rasio lainnya yaitu PPAP, NPF dan FDR tidak memilikipengaruh signifikan terhadap profitabilitas Bank Umum Syariah (BUS).Kata Kunci: Bank syariah; Efisiensi operasional; Profitabilitas.

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Factors affecting net interest margin of joint-stock commercial banks in Vietnam

Journal of Asian Business and Economic Studies ◽

10.24311/jsabes/2017.24.1.01 ◽

2017 ◽

Vol 24 (01) ◽

pp. 92-103

Author(s):

An Pham Hoang ◽

Loan Vo Thi Kim

Keyword(s):

Commercial Banks ◽

Secondary Data ◽

Regression Method ◽

Factors Affecting ◽

Managerial Efficiency ◽

Net Interest Margin ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Interest Margin

This study analyzes factors affecting net interest margin of joint-stock commercial banks in Vietnam. The paper uses the secondary data of 26 banks with 182 observations for the period of 2008–2014 and applies the panel data regression method. The empirical results indicate that lending scale, credit risk, capitalization, and in-terest rate have positive impacts on net interest margin. In contrast, managerial efficiency has a negative effect on net interest margin. However, bank size and loan to deposit ratio are statistically insig-nificant to net interest margin.

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