Analisis Faktor-Faktor Yang Mempengaruhi Terjadinya Financial Distress Perusahaan Asuransi Umum Syariah di Indonesia
Abstract views: 701 | PDF downloads: 598
Abstract
This study aims to identify whether the factors of liquidity, leverage have a significant influence on financial distress in Islamic General Insurance Companies in Indonesia. This study uses a descriptive method with quantitative data analysis in this research population, namely all General Sharia Insurance Companies in Indonesia in 2020. In this research sample, namely three General Sharia Insurance Companies in Indonesia, using multiple linear regression analysis techniques and processed using the assistance of the IBM SPSS Statistics 26 computer application program. According to the partial fact that liquidity has a significant effect on financial distress. Partially, leverage has a significant effect on financial distress. Simultaneous estimation explains that the financial distress variable is influenced by liquidity and leverage factors simultaneously. Investors and potential investors who are considering investing in the company PT Asuransi Umum Syariah should consider the company's financial condition, such as liquidity and liabilities, which have a significant influence when predicting the situation of a company facing financial difficulties. You need to pay attention to indicators and thus you can minimize your risk namely the risk of loss.
References
Agustini, N. W., & Wirawati, N. G. P. (2019). Pengaruh Rasio Keuangan Pada Financial Distress Perusahaan Ritel Yang Terdaftar di Bursa Efek Indonesia (BEI). E-Jurnal Akuntansi, 26(1), 251–280. https://doi.org/10.24843/eja.2019.v26.i01.p10
Alfayed, G. A. (2021). Analisis Faktor-faktor Yang Mempengaruhi Financial Distress Pada Perusahaan Asuransi Syariah Di Indonesia Periode Tahun 2015-2019 (Doctoral dissertation, Universitas Islam Riau).
Baros, F., Ayem, S., & Prastyatini, S. L. Y. (2022). Pengaruh Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Risiko Financial Distress Pada Perusahaan Manufaktur. AKURAT Jurnal Ilmiah Akuntansi FE UNIBBA, 13(2), 87-105. https://ejournal.unibba.ac.id/index.php/akurat/article/view/914
Chrissentia, T., & Syarief, J. (2018). Analisis Pengaruh Rasio Profitabilitas, Leverage, Likuiditas, Firm Age, Dan Kepemilikan Institusional Terhadap Financial Distress. Simak, 16(1), 45–61.
Dewi, N. L. P. A., Endiana, I. D. M., & Arizona, I. P. E. (2019). Pengaruh Rasio Likuiditas, Rasio Leverage dan Rasio Profitabilitas Terhadap Financial Distress Pada Perusahaan Manufaktur. Journal of Chemical Information and Modeling, 1(1), 322–333. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/537
Fauziah, A. A. (2018). Hubungan Antara Budaya Sekolah dengan Mutu Sekolah di SMA Muhammadiyah 18 Sunggal. http://repository.uinsu.ac.id/id/eprint/4822
Fikriyan, A. A. (2019). Pengaruh Rasio Keuangan Dan Kebijakan Manajerial Terhadap Nilai Perusahaan Pada Sektor Pertambangan Yang Terdaftar Di Bei Periode 2015-2017. Jurnal Ilmu Manajemen (JIM), 7(4), 914-923. https://ejournal.unesa.ac.id/index.php/jim/article/view/29379
https://keuangan.kontan.co.id/news/askrida-syariah-raih-suntikan-dana-dari-induk.
Jairin. (2021). Differences Transfer and Share of Risk Pada Program Asuransi Syariah Dan Asuransi Konfensional Terhadap Penerapan Kinerja Manajemen Assurance. Tajdid: Pemikiran Keislaman Dan Kemanusiaan, 5(1), 13–31.
Kusumawati, I., Purnamawati, I., & Pangesti, M. R. D. (2022). Perbandingan Reaksi Pasar Sebelum dan Sesudah Pengumuman Kasus COVID-19 Pertama (Event Study Pada Perusahaan Sektor Agrikultur yang Terdaftar di Bursa Efek Indonesia). Jurnal Akuntansi Integratif, 8(1), 17–32.
Mayangsari, R. (2018). Pengaruh Struktur Modal, Keputusan Investasi, Kepemilikan Manajerial, dan Komite Audit Terhadap Nilai Perusahaan Aneka Industri Yang Listing Di Bursa Efek Indonesia Peride 2012-2016. Jurnal Ilmu Manajemen, 6(4), 477–485.
Nasution, A. F., Anggraini, T., & Lubis, A. W. (2022). Pengaruh Ukuran Perusahaan, Umur Perusahan, Rofitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020. Ekonomi Bisnis Manajemen Dan Akuntansi (EBMA), 3(2), 510–529.
Otoritas Jasa Keuangan. (2019). Otoritas Jasa Keuangan. Https://Www.Ojk.Go.Id/Id/Regulasi/Documents/Pages/Laporan-Bulanan-Bank-Perkreditan-Rakyat/Seojk%208-2019.Pdf, nomor 8/SE, 1–23.
Otoritas Jasa Keuangan. (2020). Statistik Industri Keuangan Nonbank (IKNB) Syariah 2020 1.
Otoritas Jasa Keuangan. (2021). Statistik Perasuransian/Insurance Statistics 2021. ojk.go.id, 768. https://www.ojk.go.id/
Pandeirot, L. B., & Sumanti, E. R. (2021). Likuiditas Dan Profitabilitas Perusahaan Manufaktur Di Asean+3. Jurnal Bisnis Dan Akuntansi, 23(2), 229–242. http://jurnaltsm.id/index.php/JBA
Rahmani, N. A. (2020). Pengaruh Return on equity, Debt to Equity Ratio dan Current Ratio terhadap Harga Saham Perusahaan yang Terdaftar di Jakarta Islamic Index dengan Price Earning Ratio sebagai Variabel Moderating. Jurnal: Penelitian Medan Agama, 11(2), 177–189.
Ratna, I., & Marwati. (2018). Analisis Faktor- Faktor Yang Mempengaruhi Kondisi Financial Distress Pada Perusahaan Yang Delisting Dari Jakarta Islamic Index Tahun 2012-2016. Jurnal Tabarru’: Islamic Banking and Finance, 1(1), 51–62. https://doi.org/10.25299/jtb.2018.vol1(1).2044
Ritonga, H. A., & Nasution, Y. S. J. (2023). Analisis Pengaruh Rasio Keuangan Terhadap Kinerja Keuangan Pada PT. Ultra Jaya Milk Industry Tbk. Syntax Literate: Jurnal Ilmiah Indonesia, 8(2), 761–772.
Salwa, N., Rahma, T. I. F., & Nasution, J. (2022). Pengaruh Literasi Keuangan Dan Financial Technology Terhadap Inklusi Keuangan Mahasiswa UINSU. Jurnal Manajemen Akuntansi (JUMSI), 2(4), 762–773.
Satia Wardani, D., Nurbaiti, & Daim Harahap, R. (2023). Pengaruh Modal Kerja, Total Asset Turn Over, dan Debt Equity Ratio terhadap Profitabilitas pada Perusahaan Makanan yang terdaftar di Bursa Efek Indonesia. Jurnal Ilmu Komputer, Ekonomi Dan Manajemen (JIKEM), 3(1), 174–195.
Siregar, P. H. (2021). Faktor-Faktor yang Mempengaruhi Nilai Perusahaan (Studi Kasus pada Perusahaan Asuransi Umum yang Terdaftar di BEI). http://repository.uinsu.ac.id/id/eprint/13559
Solehudin, I. (2020). Analisis Faktor-Faktor yang Mempengaruhi Financial Distress pada Perusahaan Asuransi Umum Syariah di Indonesia. Universitas Pendidikan Indonesia (repository.upi.edu).
Tafsirweb, Tafsir Al-Mukhtashar?Markaz Tafsir Riyadh, di bawah pengawasan Syaikh Dr. Shalih bin Abdullah bin Humaid (Imam Masjidil Haram). https://tafsirweb.com/4473-quran-surat-an-nahl-ayat-125.html.
Copyright (c) 2023 Septia Sakinah Rizki Utama, Tuti Anggraini, Muhammad Ikhsan Harahap
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
