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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi dan Bisnis
Alfiya Putri
Universitas Sebelas Maret
Economics, Econometrics & Finance Social Sciences

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Board of Directors’ Size and Profitability of Sharia Insurance in OIC Countries Falikhatun Falikhatun; Alfiya Putri
Jurnal Akuntansi dan Bisnis Vol 22, No 1 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i1.762

Abstract

The aim of this paper was to investigate the impact of board of directors' size on the profitability ratio of public sharia insurance. A Hausman test was employed on the selection between fixed and random effects in our panel data for a sample of 58 firm-years from 2016 to 2019. Net Profit margin used as proxies for the profitability ratio. The analysis was run on the samples of sharia insurance firms were OIC Countries from Malaysia, UAE, Saudi Arabia, Qatar, Oman, Pakistan, and Bangladesh. The findings of our analyses revealed positively related and statistically significant results between board size and the profitability ratio. Tujuan dari makalah ini adalah untuk menginvestigasi pengaruh ukuran dewan direksi terhadap rasio profitabilitas asuransi syariah publik. Uji Hausman digunakan pada pemilihan antara efek tetap dan acak dalam data panel kami untuk sampel 58 perusahaan dari tahun 2016 hingga 2019. Margin Laba Bersih (NPM) digunakan sebagai proxy untuk mengukur rasio profitabilitas. Analisis dilakukan pada sampel perusahaan asuransi syariah negara-negara anggota OKI yaitu Malaysia, UEA, Arab Saudi, Qatar, Oman, Pakistan, dan Bangladesh. Temuan analisis kami mengungkapkan bahwa secara statistic terdapat pengaruh positif signifikan antara ukuran dewan direksi dengan rasio profitabilitas.
Do Capital Structure, Retakaful, and Loss Ratio affect to Syariah Insurance Liquidity? Alfiya Putri; Falikhatun Falikhatun
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.7452

Abstract

Syariah Insurance has an important role in mitigating the risk of Islamic banking so that Islamic banks can quickly recover from the problems they face, while Islamic banking facilitates Islamic insurance in its transactions so that it is more accessible to the public. This paper aims to dig deeper into the influence of capital structure, retakaful, and loss ratio on the liquidity ratio of Islamic insurance. Using panel data from 24 companies from 2013 to 2019, this study uses the Hausman test to distinguish between fixed and random effects. The Cash Ratio is used as a proxy for the liquidity ratio. The sample of sharia insurance companies is from OIC countries such as Indonesia, Malaysia, UAE, Pakistan, Bangladesh. Our findings reveal that statistically there is a significant influence between capital structure, retakaful, and the loss ratio on the liquidity ratio. Partially, capital structure has a negative effect, while retakaful and loss ratios have no effect on sharia insurance liquidity in OIC member countries
Co-Authors Falikhatun Falikhatun Falikhatun Falikhatun