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 perfo...
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| 格式: | Article |
| 语言: | English |
| 出版: |
UNIMAS Publisher
2024
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| 在线阅读: | http://ir.unimas.my/id/eprint/47102/1/FACTORS%20INFLUENCING%20FINANCIAL%20PERFORMANCE%20OF%20TAKAFUL%20FIRM%20IN%20MALAYSIA-1.pdf http://ir.unimas.my/id/eprint/47102/ https://publisher.unimas.my/ojs/index.php/URAF/article/view/8585 |
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| 总结: | 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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