Determinasi agregat asset melalui earning after tax pada perusahaan asuransi syariah pasca spin-off
Info Katalog
File Repositori
Subyek : Earnings management;Insurance companies - Sharia
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Soeharjoto
Kata Kunci : aggregate assets; cost efficiency; contribution income; earning after tax; Islamic insurance; spin-o
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2026_TS_MIE_121012310003_Halaman-Judul.pdf | 13 | |
| 2. | 2026_TS_MIE_121012310003_Surat-Pernyataan-Revisi-Terakhir.pdf | 3 | |
| 3. | 2026_TS_MIE_121012310003_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TS_MIE_121012310003_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TS_MIE_121012310003_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_TS_MIE_121012310003_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TS_MIE_121012310003_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TS_MIE_121012310003_Bab-1.pdf | 22 | |
| 9. | 2026_TS_MIE_121012310003_Bab-2.pdf |
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| 10. | 2026_TS_MIE_121012310003_Bab-3.pdf |
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| 11. | 2026_TS_MIE_121012310003_Bab-4.pdf |
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| 12. | 2026_TS_MIE_121012310003_Bab-5.pdf | 26 | |
| 13. | 2026_TS_MIE_121012310003_Daftar-Pustaka.pdf | ||
| 14. | 2026_TS_MIE_121012310003_Lampiran.pdf |
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P Penelitian ini bertujuan menganalisis determinasi agregat asset melalui earning after tax sebagai variabel mediasi pada perusahaan asuransi syariah pasca spin-off. penelitian ini menggunakan variabel bebas pendapatan kontribusi, hasil investasi, dan efisiensi biaya dengan variabel terikat agregat asset sedangkan variabel mediasinya menggunakan earning after tax, pada tahun 2020-2024. pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 3 perusahaan yakni pt asuransi askrida syariah, pt asuransi chubb syariah indonesia dan pt capital life syariah. metode analisis menggunakan regresi data panel. hasil penelitian menunjukkan pendapatan kontribusi dan efisiensi biaya berpengaruh positif signifikan terhadap agregat asset, sedangkan hasil investasi tidak berpengaruh signifikan. analisis mediasi mengungkap earning after tax tidak berfungsi sebagai jalur transmisi utama dari variabel operasional ke agregat asset, hanya memediasi hubungan efisiensi biaya dengan agregat aset secara parsial. penelitian menyimpulkan bahwa pertumbuhan aset asuransi syariah ditentukan oleh scale of operation bukan profitability, berbeda fundamental dengan teori konvensional. implikasi penelitian merekomendasikan manajemen memprioritaskan strategi akuisisi nasabah dan investasi kapasitas operasional, sementara regulator perlu mengembangkan framework evaluasi kinerja spesifik yang mengintegrasikan perspektif maqasid syariah untuk mengapresiasi distribusi surplus sebagai implementasi prinsip keadilan, bukan kelemahan akumulasi aset.
T This research investigates the determinants of aggregate assets with earning after tax as a mediating variable in post-spin-off islamic insurance companies. the study utilizes contribution income, investment returns, and cost efficiency as independent variables, aggregate assets as the dependent variable, and earning after tax as the mediating variable over the 2020-2024 period. using purposive sampling methodology, three companies were selected: pt asuransi askrida syariah, pt asuransi chubb syariah indonesia, and pt capital life syariah. panel data regression analysis was utilized as the analytical method. findings indicate contribution income and cost efficiency exert significant positive influences on aggregate assets, whereas investment returns demonstrate no significant effect. mediation analysis reveals earning after tax does not serve as the primary transmission mechanism from operational variables to aggregate assets, exhibiting only partial mediation in the cost efficiency-aggregate assets relationship. the study concludes that asset growth in islamic insurance is determined by scale of operation rather than profitability, fundamentally differing from conventional theory. research implications recommend management prioritize customer acquisition strategies and operational capacity investments, while regulators should develop islamic insurance-specific performance evaluation frameworks incorporating maqasid shariah perspectives to appreciate surplus distribution as implementation of justice principles rather than asset accumulation weakness.