Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance
Business competition is very tight, but the development of Islamic insurance is increasingly showing a positive trend. In business entities, the company's financial performance is an important issue. This research analyzes the influence of leverage, liquidity, and company size on financial perf...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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PPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis
2023-12-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
| Subjects: | |
| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1561 |
| _version_ | 1797387646791581696 |
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| author | Selamat Muliadi Sri Sulasmi Santi Susanti Aprih Santoso Evi Maulida Yanti |
| author_facet | Selamat Muliadi Sri Sulasmi Santi Susanti Aprih Santoso Evi Maulida Yanti |
| author_sort | Selamat Muliadi |
| collection | DOAJ |
| description | Business competition is very tight, but the development of Islamic insurance is increasingly showing a positive trend. In business entities, the company's financial performance is an important issue. This research analyzes the influence of leverage, liquidity, and company size on financial performance moderated by good corporate governance in Islamic insurance companies. This research uses a quantitative approach. The sample used in this research is the Islamic insurance industry, which regularly provides financial reports for the 2019-2021 period issued by the Indonesian Stock Exchange (IDX), totalling 15 companies. Sample collection in this research used purposive sampling. Data were analyzed using partial least squares-structural equation modelling (PLS-SEM). The results of this research show that leverage, liquidity, and company size positively affect the financial performance of Islamic insurance companies. Good corporate governance can moderate the influence of leverage, liquidity, and company size on financial performance in Islamic insurance companies. This research can be used as a reference for investors to evaluate company performance to obtain certainty in investment and for companies to increase and improve their performance. |
| first_indexed | 2024-03-08T22:29:04Z |
| format | Article |
| id | doaj.art-177b6d4550214655bf1d4008f00666eb |
| institution | Directory Open Access Journal |
| issn | 2549-3086 2657-1676 |
| language | English |
| last_indexed | 2024-03-08T22:29:04Z |
| publishDate | 2023-12-01 |
| publisher | PPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj.art-177b6d4550214655bf1d4008f00666eb2023-12-18T07:37:34ZengPPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762023-12-017221923610.46367/jas.v7i2.15611561Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate GovernanceSelamat Muliadi0Sri Sulasmi1Santi Susanti2Aprih Santoso3Evi Maulida Yanti4Institut Agama Islam Hamzanwadi NW Lombok Timur, IndonesiaAkademi Kesejahteraan Sosial “AKK” Yogyakarta, IndonesiaUniversitas Negeri Jakarta, IndonesiaUniversitas Semarang, IndonesiaUniversitas Jabal Ghafur Aceh, IndonesiaBusiness competition is very tight, but the development of Islamic insurance is increasingly showing a positive trend. In business entities, the company's financial performance is an important issue. This research analyzes the influence of leverage, liquidity, and company size on financial performance moderated by good corporate governance in Islamic insurance companies. This research uses a quantitative approach. The sample used in this research is the Islamic insurance industry, which regularly provides financial reports for the 2019-2021 period issued by the Indonesian Stock Exchange (IDX), totalling 15 companies. Sample collection in this research used purposive sampling. Data were analyzed using partial least squares-structural equation modelling (PLS-SEM). The results of this research show that leverage, liquidity, and company size positively affect the financial performance of Islamic insurance companies. Good corporate governance can moderate the influence of leverage, liquidity, and company size on financial performance in Islamic insurance companies. This research can be used as a reference for investors to evaluate company performance to obtain certainty in investment and for companies to increase and improve their performance.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1561leverageliquiditycompany sizefinancial performancegood corporate governance |
| spellingShingle | Selamat Muliadi Sri Sulasmi Santi Susanti Aprih Santoso Evi Maulida Yanti Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance JAS (Jurnal Akuntansi Syariah) leverage liquidity company size financial performance good corporate governance |
| title | Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance |
| title_full | Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance |
| title_fullStr | Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance |
| title_full_unstemmed | Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance |
| title_short | Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance |
| title_sort | determinants of financial performance in islamic insurance companies moderated by good corporate governance |
| topic | leverage liquidity company size financial performance good corporate governance |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1561 |
| work_keys_str_mv | AT selamatmuliadi determinantsoffinancialperformanceinislamicinsurancecompaniesmoderatedbygoodcorporategovernance AT srisulasmi determinantsoffinancialperformanceinislamicinsurancecompaniesmoderatedbygoodcorporategovernance AT santisusanti determinantsoffinancialperformanceinislamicinsurancecompaniesmoderatedbygoodcorporategovernance AT aprihsantoso determinantsoffinancialperformanceinislamicinsurancecompaniesmoderatedbygoodcorporategovernance AT evimaulidayanti determinantsoffinancialperformanceinislamicinsurancecompaniesmoderatedbygoodcorporategovernance |