Journal of Applied Islamic Economics and Finance
Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)

Analisis Pengaruh Rasio Early Warning System dan Good Corporate Governance terhadap Risk Based Capital pada Perusahaan Asuransi Syariah di Indonesia Periode 2017-2021

Auliya Diasyasifa (Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)
Fatmi Hadiani (Unknown)
Banter Laksana (Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)

Article Info

Publish Date
30 Jun 2023

Abstract

The goal of this study is to determine how big of an impact Good Corporate Governance (GCG) and Early Warning System (EWS) ratios have on the Risk Based Capital (RBC) of Sharia insurance businesses. The study technique employs a total sample of 13 Islamic insurance firms and a quantitative approach using panel data regression models utilizing EViews12. Liquidity, claims expenditure, and changes in surplus are the factors from the EWS ratio that were chosen. The size of the board of directors, board of commissioners, sharia supervisory board, and audit committee are the following factors that were chosen from GCG. The outcome of the hypothesis test was that none of the independent factors concurrently affected the RBC variable. The liquidity ratio is the single factor that, in part, significantly affects RBC. Keywords: EWS; GCG; RBC; Sharia Insurance

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Journal Info
Journal of Applied Islamic Economics and Finance
Website

Abbrev

jaief

Publisher

Politeknik Negeri Bandung

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Applied Islamic Economics and Finance is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. JAIEF (e-ISSN: 2746-6213) is published thrice a year (October, February, and June). As the name implies, this journal brings two major themes, namely Islamic ...