Jurnal Literasi Akuntansi
Vol 3 No 4 (2023): Desember 2023

Pengaruh Hasil Investasi, Underwriting, Dan Dana Tabarru’ Terhadap Laba Perusahaan Asuransi Jiwa Syariah Di Indonesia Periode 2017-2021

Azis Kembara (Universitas Pamulang)
Fithrah Kamaliyah (Universitas Pamulang)



Article Info

Publish Date
29 Dec 2023

Abstract

Purpose: This study aims to provide evidence regarding the effect of investment returns, underwriting and tabarru funds on sharia life insurance companies. Method: The research method and type of data used are quantitative data. This study used a sample of sharia unit life insurance companies registered with the Financial Services Authority during the 2017-2021 period. Determination of the sample by using purposive sampling in order to obtain as many as 11 sample companies with a total sample of 55 observational data. Data analysis in this study used panel data analysis with the help of the Eviews 12 software computer program. The methods used were descriptive statistics, panel data tests, and classical assumption tests. Then testing the hypothesis using the coefficient of determination test, t-test and F-test. Finding: The results of this study show that partially investment returns have an effect on Islamic insurance profits, underwriting has no effect on Islamic insurance profits, tabarru' funds have an effect on Islamic insurance profits and simultaneously the results investment, underwriting and tabarru' funds affect the profit of sharia insurance.

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Journal Info

Abbrev

litera

Publisher

Subject

Economics, Econometrics & Finance Engineering Social Sciences

Description

Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan ...