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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Universitas Islam Negeri Syarif Hidayatullah Jakarta
2017-03-01
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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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1725924312022515712 |