DETERMINANTS OF SHARIA INSURANCE COMPANY PROFITABILITY

AFEBI Accounting Review Pub Date : 2019-10-01 DOI:10.47312/AAR.V4I01.222

Maman Suherman, I. Firmansyah, Medina Almunawwaroh

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引用次数: 1

Abstract

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.Keywords: Age, Financial Performance, Leverage, Size

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伊斯兰保险公司盈利能力的决定因素

印尼伊斯兰教保险的增长仍在继续。这表明印尼人有良好的风险管理能力，因为该公司的增长得到了伊斯兰保险公司客户增加的支持。这个条件必须再次得到公司业绩良好的条件的支持，所以公司必须找到继续提高业绩的方法。本研究旨在确定杠杆、公司规模和公司年龄对伊斯兰教公司财务绩效的影响。采用的方法是通过多元回归定量研究。数据收集方法采用有目的抽样技术，对所有人群，即2012年至2018年印度尼西亚所有伊斯兰保险公司进行了抽样调查。研究结果表明，公司的杠杆和年龄对财务绩效的影响不成功，而公司规模对财务绩效有积极的影响。因此，公司不断增加资产，特别是向公众筹集资金，作为公司管理财务的成分，以提高其财务绩效是很重要的。关键词:年龄，财务绩效，杠杆，规模

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AFEBI Accounting Review

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