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All Journal Keizai Journal of Innovative and Creativity
Risa Nurdzanah
Universitas Primagraha
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Kontribusi Dan Beban Asuransi Terhadap Surplus/Defisit Underwriting Dana Tabarru’ Pada Perusahaan Asuransi Syariah di Indonesia Yang Terdaftar di OJK Pada Tahun 2011-2018 Risa Nurdzanah; Monica Sari
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1960

Abstract

Kontribusi, beban asuransi secara teoritis mempunyai hubungan dengan surplus underwriting dana tabarru’. apabila kontribusi perusahaan asuransi meningkat maka kontribusinya pun akan meningkat. Sedangkan, klaim pada asuransi syariah bersifat mengurangi dana tabarru’ peserta sehingga hal ini akan berdampak pada surplus/defisit underwriting dana tabarru’, jadi apabila klaim naik, maka surplus underwriting akan menurun. Tujuan penelitian ini adalah: 1. Untuk mengetahui berpengaruh atau tidak Kontribusi dan Beban Asuransi terhadap Surplus/Defisit Underwriting Dana Tabarru’ pada Perusahaan Asuransi Syariah Di Indonesia Yang Terdaftar Di OJK Tahun 2011-2018. 2. Untuk mengukur seberapa besar Pengaruh Kontribusi dan Beban Asuransi terhadap Surplus/Defisit Underwriting Dana Tabarru’ Perusahaan Asuransi Syariah Di Indonesia Yang Terdaftar Di OJK Tahun 2011-2018. Dalam penelitian ini menggunakan metode kuantitatif yang menggunakan uji asumsi klasik, uji hipotesis, uji koefisien korelasi dan uji koefisien determinasi uji regresi linier berganda. Adapun data yang digunakan adalah data sekunder yang diperoleh dari perusahaan asuransi syariah yang terdaftar dalam OJK. Dalam penelitian ini hanya terfokus 5 perusahaan asuransi syariah. Berdasarkan hasil penelitian 1. variabel bebas Kontribusi (X1), Beban Asuransi (X2), secara simultan berpengruh terhadap variabel terikat Surplus/Defisit Underwriting dana Tabarru’ (Y). 2. Hubungan antara Kontribusi Peserta, Klaim dan Hasil Investasi terhadap Surplus Underwriting dikategorikan sangat kuat dan besarnya pengaruh Kontribusi Peserta, Klaim dan Hasil Investasi terhadap Surplus Underwriting sebesar 9,17%.   Kata Kunci: Kontribusi, Beban Asuransi dan Surplus/Defisit Underwriting Dana Tabarru’
The Influence of The Board of Commissioners' Tenure on Firm Value With Sustainability Reporting Disclosure as an Intervening Variable Ita Lestari; Risa Nurdzanah
Keizai Vol 6, No 2 (2025): September-Februari
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i2.560

Abstract

This study was conducted to analyze the relationship between the tenure of the board of commissioners and firm value, utilizing sustainability reporting disclosure as an intervening variable. The research focuses on manufacturing entities within the mining and chemical industry sectors listed on the Indonesia Stock Exchange throughout the 2020–2024 period. In this framework, the tenure of the board of commissioners serves as the independent variable, while firm value measured via the Tobin’s Q ratio acts as the dependent variable, with sustainability disclosure transparency across economic, environmental, and social dimensions functioning as the mediating variable. Through purposive sampling, a sample of 26 manufacturing companies was selected for a five-year observation period, and the collected data were analyzed using path analysis techniques with SPSS 25 software. The empirical findings reveal that the duration of the board of commissioners' tenure has no significant impact on either market value or the quality of sustainability disclosures; however, sustainability disclosure itself demonstrates a significant positive influence on firm value, despite not proving to function as a mediator in this model. This phenomenon suggests that market appreciation is driven more by transparency regarding sustainability issues than by board seniority, implying that these findings may serve as a reference for issuers, investors, and policymakers in Indonesia to strengthen sustainability reporting standards as a vital element of long-term responsible corporate governance.
Co-Authors Ita Lestari Monica Sari