FAKTOR-FAKTOR YANG MEMPENGARUHI CADANGAN DANA TABARRU’ PADA ASURANSI SYARIAH DI INDONESIA PERIODE 2016-2019

Lestari, Dian Dwi (2020) FAKTOR-FAKTOR YANG MEMPENGARUHI CADANGAN DANA TABARRU’ PADA ASURANSI SYARIAH DI INDONESIA PERIODE 2016-2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh pendapatan premi, beban klaim, hasil investasi terhadap cadangan dana tabarru'. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, diolah dengan alat analisis regresi data panel dengan Eviews 9. Populasi dalam penelitian ini adalah perusahaan asuransi jiwa syariah maupun asuransi umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) tahun 2016-2019. Sampel yang ditentukan berdasarkan purposive sampling, dengan jumlah sampel sebanyak 14 perusahaan sehingga total observasi dalam penelitian ini sebanyak 56 observasi. Data yang digunakan adalah data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi masing-masing perusahaan. Pengujian hipotesis menggunakan uji t. Hasil penelitian membuktikan bahwa 1) pendapatan premi berpengaruh positif dan signifikan terhadap cadangan dana tabarru’, 2) beban klaim berpengaruh negatif dan signifikan terhadap cadangan dana tabarru’, 3) hasil investasi berpengaruh positif dan signifikan terhadap cadangan dana tabarru’. This study is aimed to test the effect of premium income, claims, investment returns on tabarru’ fund reserves. This research uses descriptive quantitative approach, which measured using panel data regression analysis with Eviews 9. The population in this study are sharia life insurance companies and sharia general insurance companies registered with Otoritas Jasa Keuangan (OJK) 2016-2019. Sample was determined by purposive sampling method, and get 14 companies of sharia insurance. Total of this research are 56 observations. The data used in this study are secondary data. Data was collected through the official website of each companies. Hypothesis testing are using t test. The research results are 1) premium income has a positive and significant effect on tabarru fund reserves', 2) claims expense has a negative and significant effect on tabarru’ fund reserves, 3) investment returns has a positive and significant effect on tabarru’ fund reserves.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
UNSPECIFIEDHendrawati, SE. M.Ak., HendrawatiUNSPECIFIEDhendrawati@stei.ac.id
Subjects: Akuntansi > Akuntansi Syariah
Divisions: S1 Akuntansi
Depositing User: Users 606 not found.
Date Deposited: 17 Nov 2020 12:34
Last Modified: 17 Nov 2020 12:34
URI: http://repository.stei.ac.id/id/eprint/1699

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