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Rida Perwita Sari
Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya, Indonesia
Economics, Econometrics & Finance

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The Effect of Risk-Based Capital and Claim Ratio on the Financial Performance of Insurance Companies Nur Azizah; Rida Perwita Sari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6915

Abstract

The insurance industry has developed rapidly enough to cause intense competition between companies. In competition, it is necessary to have good work prospects and public trust, one of which is having a healthy financial performance. Financial performance can be influenced by several factors, namely risk-based capital and claim ratio. The study analyzed whether risk-based capital and claim ratios affect financial performance. The population of this study is insurance companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This research uses quantitative methods with purposive sampling methods with a total sample of 15 companies over 5 5-year period. The data used in this study are secondary data obtained through the company’s financial statements and annual reports. The results of this study indicate that risk-based capital affects financial performance. Meanwhile, the claim ratio does not affect financial performance.
The Effect of Environmental Performance and Governance Performance on the Cost of Debt Mediated by Tax Avoidance Tiara Fibrianti Ning Tyas; Rida Perwita Sari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7495

Abstract

This study examines the effect of environmental and governance performance on the cost of debt, with tax avoidance as a mediating variable. This study is motivated by the concern about the sustainability aspect of companies, which is now increasingly crucial in credit risk assessment by creditors. The population of this study is basic materials sector companies listed on the Indonesia Stock Exchange during the period 2020–2023. This study uses a quantitative method with purposive sampling, a sample size of 12 companies, and 4 years of observation. Data were collected from annual financial and sustainability reports and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results of the study indicate that environmental performance and tax avoidance affect the cost of debt, governance performance affects tax avoidance, environmental performance does not affect tax avoidance, governance performance does not affect the cost of debt, tax avoidance does not mediate the relationship between environmental performance and governance performance on the cost of debt. The study contributes both theoretically, by clarifying the limits of tax avoidance as a mediator, and practically, by offering insights for creditors and managers evaluating financing risks.
Co-Authors Nur Azizah Tiara Fibrianti Ning Tyas