Open AccessDETERMINAN KINERJA KEUANGAN ASURANSI SYARIAH DI INDONESIA PERIODE 2014-2016
Author(s) -
Audina Ayu Hidayati,
Atina Shofawati
Publication year - 2019
Publication title -
jurnal ekonomi syariah teori dan terapan
Language(s) - English
Resource type - Journals
eISSN - 2502-1508
pISSN - 2407-1935
DOI - 10.20473/vol5iss201811pp892-907
Subject(s) - market liquidity , leverage (statistics) , profitability index , business , panel data , proxy (statistics) , regression analysis , variables , econometrics , actuarial science , accounting , economics , finance , statistics , mathematics
This study aims to determine the effect of exogenous variables Leverage, liquidity, Company Size, and Company Age on profitability with proxy ROA. This research uses quantitative approach by using secondary data in the form of financial statements of sharia insurance companies which listed on Otoritas Jasa Keuangan (OJK) in year 2014-2016. Regression result by using technique of panel data analysis with eviews 6. In this reasearch shows that the variables of Leverage, Liquidity, Company SizeandCompany Agesignificant effect on the profitability of sharia insurance companies simultaneously. Partially, significant Leverage and Company Age at 0,1 (10%) has significant negative effect towards on ROA but there is no effect in the variables of liquidity andCompany Sizetowards on Profitability of 93.8%. for 6,2 %, it is affected by other variables which are not included in this research.