Determinants of Financial Performance in The Indonesian Islamic Insurance Industry

<p>The purpose of this study is to determine the role of the board of directors as an operating executive, as the company's supervisory board of commissioners, the proportion of managerial ownership and institutional ownership as well as leverage on the financial performance of Islamic in...

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Main Authors: Iman Pirman Hidayat, Irman Firmansyah
Format: Article
Language:English
Published: Universitas Islam Negeri Syarif Hidayatullah Jakarta 2017-03-01
Series:Etikonomi
Subjects:
Online Access:http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/4648
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spelling doaj-5b5c6f8871544e47908ce0a0eb4924be2020-11-24T21:40:51ZengUniversitas Islam Negeri Syarif Hidayatullah JakartaEtikonomi1412-89692461-07712017-03-0116111210.15408/etk.v16i1.46483400Determinants of Financial Performance in The Indonesian Islamic Insurance IndustryIman Pirman Hidayat0Irman Firmansyah1Universitas SiliwangiAccounting Departmen, Economic Faculty, Siliwangi University<p>The purpose of this study is to determine the role of the board of directors as an operating executive, as the company's supervisory board of commissioners, the proportion of managerial ownership and institutional ownership as well as leverage on the financial performance of Islamic insurance industry. The method used is multiple regression analysis and Moderated Regression Analysis. Data of company successfully researched as many as 15 Islamic insurance companies in Indonesia with a study period of 2011 to 2015. The results showed that the board does not affect the financial performance of Takaful. Commissioners, managerial ownership, institutional ownership and leverage positive effect on the financial performance of Islamic insurance industry in Indonesia. The size of the company weakens the relationship between the number of directors and leverage to financial performance, and did not moderate the relationship between the number of commissioners, managerial ownership and institutional ownership of the financial performance of Islamic insurance industry..</p>DOI: <a href="http://dx.doi.org/10.15408/etk.v16i1.4648">10.15408/etk.v16i1.4648</a><br />http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/4648good corporate governanceleveragefinancial performanceIslamic insurance
collection DOAJ
language English
format Article
sources DOAJ
author Iman Pirman Hidayat
Irman Firmansyah
spellingShingle Iman Pirman Hidayat
Irman Firmansyah
Determinants of Financial Performance in The Indonesian Islamic Insurance Industry
Etikonomi
good corporate governance
leverage
financial performance
Islamic insurance
author_facet Iman Pirman Hidayat
Irman Firmansyah
author_sort Iman Pirman Hidayat
title Determinants of Financial Performance in The Indonesian Islamic Insurance Industry
title_short Determinants of Financial Performance in The Indonesian Islamic Insurance Industry
title_full Determinants of Financial Performance in The Indonesian Islamic Insurance Industry
title_fullStr Determinants of Financial Performance in The Indonesian Islamic Insurance Industry
title_full_unstemmed Determinants of Financial Performance in The Indonesian Islamic Insurance Industry
title_sort determinants of financial performance in the indonesian islamic insurance industry
publisher Universitas Islam Negeri Syarif Hidayatullah Jakarta
series Etikonomi
issn 1412-8969
2461-0771
publishDate 2017-03-01
description <p>The purpose of this study is to determine the role of the board of directors as an operating executive, as the company's supervisory board of commissioners, the proportion of managerial ownership and institutional ownership as well as leverage on the financial performance of Islamic insurance industry. The method used is multiple regression analysis and Moderated Regression Analysis. Data of company successfully researched as many as 15 Islamic insurance companies in Indonesia with a study period of 2011 to 2015. The results showed that the board does not affect the financial performance of Takaful. Commissioners, managerial ownership, institutional ownership and leverage positive effect on the financial performance of Islamic insurance industry in Indonesia. The size of the company weakens the relationship between the number of directors and leverage to financial performance, and did not moderate the relationship between the number of commissioners, managerial ownership and institutional ownership of the financial performance of Islamic insurance industry..</p>DOI: <a href="http://dx.doi.org/10.15408/etk.v16i1.4648">10.15408/etk.v16i1.4648</a><br />
topic good corporate governance
leverage
financial performance
Islamic insurance
url http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/4648
work_keys_str_mv AT imanpirmanhidayat determinantsoffinancialperformanceintheindonesianislamicinsuranceindustry
AT irmanfirmansyah determinantsoffinancialperformanceintheindonesianislamicinsuranceindustry
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