Research Article
The Effect of Claim Expense, Liquidity, Risk-Based Capital, Company Size, Debt to Equity, and Debt To Asset on Profitability In Indonesia Islamic Insurance Companies
@INPROCEEDINGS{10.4108/eai.5-8-2020.2301216, author={Suryo Budi Santoso and Herni Justiana Astuti and Lulu Mardhiyah Sayekti}, title={The Effect of Claim Expense, Liquidity, Risk-Based Capital, Company Size, Debt to Equity, and Debt To Asset on Profitability In Indonesia Islamic Insurance Companies}, proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2020}, month={10}, keywords={islamic insurance claim expense liquidity risk base capital size profitability}, doi={10.4108/eai.5-8-2020.2301216} }- Suryo Budi Santoso
Herni Justiana Astuti
Lulu Mardhiyah Sayekti
Year: 2020
The Effect of Claim Expense, Liquidity, Risk-Based Capital, Company Size, Debt to Equity, and Debt To Asset on Profitability In Indonesia Islamic Insurance Companies
ICBAE
EAI
DOI: 10.4108/eai.5-8-2020.2301216
Abstract
The purpose of this study was the effect of claim expense, liquidity, risk-based capital, company size, debt to equity, and debt to an asset to profitability in Indonesia Islamic Insurance companies. The number of research samples is 70 consisting of general insurance companies in sharia business units that are registered with the Financial Services Authority in 2014-2018. This research was analyzed by multiple regression analysis. The research model fulfills the Goodness of Fit criteria, with the variability of the independent variable to the stock price of 40.0 percent. The results of the multiple linear regression test are size variable had a significant positive effect on Profitability, while the DER variable had a significant negative effect on Profitability. On the other hand, DAR, RBC, LQ, and CE variables on Profitability is not significant.
