FINANCIAL INCLUSION AND FINANCIAL PERFORMANCE OF INSURANCE COMPANIES LISTED IN THE NAIROBI STOCK EXCHANGE

CAROL NTINYARI MURIUNGI, DR. AMBROSE JAGONGO (PhD)

Abstract


Recently, the literature defines financial inclusion as the process of ensuring access to appropriate financial products and services needed by all sections of society including vulnerable groups such as weaker sections and low-income groups at an affordable cost fairly and transparently by mainstream institutional players. Financial performance is the company's financial condition over a certain period that includes the collection and use of funds measured by several indicators of capital adequacy ratio, liquidity, leverage, solvency, and profitability. Consequently, Insurance firms are very   important   for   corporations,   businesses   and individuals because they protect them against any financial losses.  It is therefore important for insurance policy makers to understand the relationship between financial inclusion and financial performance so that they can pursue either financial inclusion or financial performance as a policy objective or financial performance as an outcome variable of financial inclusion. Therefore, this study established the relationship between insurance accessibility, insurance usage and insurance technology on financial performance of insurance companies listed in the Nairobi stock exchange. The study further determined the moderating effect of insurance operating environment, and establishes the mediating effect of insurance size on the relationship between financial inclusion and financial performance of insurance companies listed in the Nairobi stock exchange. The study was supported by agency theory, finance growth theory, asymmetry information theory and diffusion of innovation theory. The target population was the 5 insurance companies listed in the Nairobi stock exchange. The study used secondary data collected from annual reports of the Central Bank of Kenya (CBK); Insurance Regulatory Authority (IRA) and Capital Market Authority (CMA) for the period between 2015 and 2020.


CITATION: Muriungi, C. N., & Jagongo, A. (2021). Financial inclusion and financial performance of insurance companies listed in the Nairobi Stock Exchange. The Strategic Journal of Business & Change Management, 8 (4), 215 – 231.


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DOI: http://dx.doi.org/10.61426/sjbcm.v8i4.2096

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