Factors Influencing Financial Performance of Takaful Firm In Malaysia
The objective of this study is to analyze the relationship between the internal factors and the financial performance of takaful companies in Malaysia. The internal factors that were tested are liquidity (LQ), return on equity (ROE), leverage (LV), and size of the firm (SIZE). The financial performa...
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Online Access: | http://ir.unimas.my/id/eprint/47094/1/8585 http://ir.unimas.my/id/eprint/47094/ https://publisher.unimas.my/ojs/index.php/URAF/article/view/8585 https://doi.org/10.33736/uraf.8585.2024 |
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my.unimas.ir-470942024-12-30T08:41:31Z http://ir.unimas.my/id/eprint/47094/ Factors Influencing Financial Performance of Takaful Firm In Malaysia Nur Adila Syahzanni, Mohd Izanni Nurul Syuhada, Zaidi Norlina, Kadri HG Finance The objective of this study is to analyze the relationship between the internal factors and the financial performance of takaful companies in Malaysia. The internal factors that were tested are liquidity (LQ), return on equity (ROE), leverage (LV), and size of the firm (SIZE). The financial performance of takaful firms is measured by using the return on assets (ROA) ratio. The study uses pecking order theory as the basis for explaining the disclosure of the financial performance of the firms involved. The type of data used in this research is secondary data, that are retrieved from the company’s annual report. The number sample in this study used is 6 takaful firms listed in Bursa Malaysia with observations year from 2016-2020. To analyze the relationship between all internal factors and takaful firm’s financial performance, the study uses Descriptive statistics, Corelation analysis, Durbin-Watson test (OLS), White test and Variance Inflation factors. To determine the suitable model, the Hausman test is used. The result of this research shows that liquidity level and leverage have a negative insignificant effect on takaful firm’s financial performance while return on equity and size of the firm is positively insignificant. UNIMAS Publisher 2024-12-26 Article PeerReviewed text en http://ir.unimas.my/id/eprint/47094/1/8585 Nur Adila Syahzanni, Mohd Izanni and Nurul Syuhada, Zaidi and Norlina, Kadri (2024) Factors Influencing Financial Performance of Takaful Firm In Malaysia. UNIMAS Review of Accounting and Finance, 8 (1). pp. 29-48. https://publisher.unimas.my/ojs/index.php/URAF/article/view/8585 https://doi.org/10.33736/uraf.8585.2024 |
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HG Finance Nur Adila Syahzanni, Mohd Izanni Nurul Syuhada, Zaidi Norlina, Kadri Factors Influencing Financial Performance of Takaful Firm In Malaysia |
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The objective of this study is to analyze the relationship between the internal factors and the financial performance of takaful companies in Malaysia. The internal factors that were tested are liquidity (LQ), return on equity (ROE), leverage (LV), and size of the firm (SIZE). The financial performance of takaful firms is measured by using the return on assets (ROA) ratio. The study uses pecking order theory as the basis for explaining the disclosure of the financial performance of the firms involved. The type of data used in this research is secondary data, that are retrieved from the company’s annual report. The number sample in this study used is 6 takaful firms listed in Bursa Malaysia with observations year from 2016-2020. To analyze the relationship between all internal factors and takaful firm’s financial performance, the study uses Descriptive statistics, Corelation analysis, Durbin-Watson test (OLS), White test and Variance Inflation factors. To determine the suitable model, the Hausman test is used. The result of this research shows that liquidity level and leverage have a negative insignificant effect on takaful firm’s financial performance while return on equity and size of the firm is positively insignificant. |
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Article |
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Nur Adila Syahzanni, Mohd Izanni Nurul Syuhada, Zaidi Norlina, Kadri |
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Nur Adila Syahzanni, Mohd Izanni Nurul Syuhada, Zaidi Norlina, Kadri |
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Nur Adila Syahzanni, Mohd Izanni |
title |
Factors Influencing Financial Performance of Takaful Firm In Malaysia |
title_short |
Factors Influencing Financial Performance of Takaful Firm In Malaysia |
title_full |
Factors Influencing Financial Performance of Takaful Firm In Malaysia |
title_fullStr |
Factors Influencing Financial Performance of Takaful Firm In Malaysia |
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Factors Influencing Financial Performance of Takaful Firm In Malaysia |
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factors influencing financial performance of takaful firm in malaysia |
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UNIMAS Publisher |
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2024 |
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http://ir.unimas.my/id/eprint/47094/1/8585 http://ir.unimas.my/id/eprint/47094/ https://publisher.unimas.my/ojs/index.php/URAF/article/view/8585 https://doi.org/10.33736/uraf.8585.2024 |
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