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Mesran
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mesran.skom.mkom@gmail.com
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INDONESIA
ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2722841X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10. Entrepreneurship, 11. E-Business, 12. Business Management, 13. Capital Market, 14. Risk Management, 15. Syariah banking, 16. Economics of Sharia, 17. Islamic Capital Market, 18. Financial accounting, 19. Managerial accounting, 20. Behavioral accounting, 21. Tax accounting, 22. Public Sector Accounting, and 23. Syariah accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 251 Documents
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Model Mediasi Surplus Underwriting pada Pengaruh Pendapatan dan Biaya terhadap Laba Asuransi Syariah Supriyadi, Teguh; Soeharjoto, Soeharjoto
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.3134

Abstract

This study aims to analyze the effect of Contribution Income, Claim Expenses, and Operating Expenses on Islamic Insurance Profit, with Underwriting Surplus as a mediating variable. This research is motivated by the importance of financial performance and risk management in improving the profitability of Islamic insurance companies. Therefore, this study is conducted to examine both the direct and indirect effects among variables and to assess the role of underwriting surplus in shaping Islamic insurance profits. The research method employed is a quantitative approach using Structural Equation Modeling–Partial Least Square (SEM-PLS) analysis with the SmartPLS 4 application. The data used are secondary data obtained from the annual financial statements of Islamic insurance companies in Indonesia during the research period. The research variables include Contribution Income, Claim Expenses, and Operating Expenses as independent variables, Islamic Insurance Profit as the dependent variable, and Underwriting Surplus as the mediating variable. Model testing is carried out through the evaluation of path coefficients and R-square values to assess the simultaneous contribution of the variables. The results indicate that Contribution Income and Operating Expenses do not have a significant effect on Underwriting Surplus, while Claim Expenses have a positive and significant effect on Underwriting Surplus. Furthermore, with respect to Islamic Insurance Profit, Contribution Income and Claim Expenses have a positive and significant effect, whereas Operating Expenses and Underwriting Surplus do not have a significant effect. In addition, the mediation test results show that Underwriting Surplus does not play a significant mediating role in the relationship between Contribution Income, Claim Expenses, and Operating Expenses on Islamic Insurance Profit. These findings suggest that the profits of Islamic insurance companies are more directly influenced by contribution income and effective claim management.

Page 26 of 26 | Total Record : 251

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