Proceedings of the 1st International Conference on Management, Business, Applied Science, Engineering and Sustainability Development, ICMASES 2019, 9-10 February 2019, Malang, Indonesia

Research Article

Examining of Financial Performance Sharia Life Insurance the Role of Intellectual Capital Case Study: Indonesia

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  • @INPROCEEDINGS{10.4108/eai.3-8-2019.2290730,
        author={I F Rahmatunnisa and Sumiyati  Sumiyati},
        title={Examining of Financial Performance Sharia Life Insurance the Role of Intellectual Capital Case Study: Indonesia},
        proceedings={Proceedings of the 1st International Conference on Management, Business, Applied Science, Engineering and Sustainability Development, ICMASES 2019, 9-10 February 2019, Malang, Indonesia},
        publisher={EAI},
        proceedings_a={ICMASES},
        year={2020},
        month={1},
        keywords={intellectual capital vaictm sharia life insurance financial performance},
        doi={10.4108/eai.3-8-2019.2290730}
    }
    
  • I F Rahmatunnisa
    Sumiyati Sumiyati
    Year: 2020
    Examining of Financial Performance Sharia Life Insurance the Role of Intellectual Capital Case Study: Indonesia
    ICMASES
    EAI
    DOI: 10.4108/eai.3-8-2019.2290730
I F Rahmatunnisa1,*, Sumiyati Sumiyati1
  • 1: Applied Master of Islamic Finance and Banking, Bandung State Polytetchnic, Indonesia
*Contact email: irmafiki@gmail.com

Abstract

This study aims to determine the effect of Return on Assets (ROA), Operational Costs (BOPO), Liquidity, Loss Ratio, Size and Volume of Capital (VOC) on Intellectual Capital Sharia Life Insurance Companies in Indonesia as measured by VAICTM. The analysis technique used is multiple linear regression using monthly data from February 2015 - April 2018 sourced from OJK. The results of the study show that BOPO, Liquidity, and Size have a significant effect on VAICTM while ROA, VOC and Loss Ratio have no significant effect on VAICTM