Technology-Based Control Testing to Strengthen Sustainable Corporate Governance in the Life Insurance Industry

DOI

10.2991/978-2-38476-620-8_9How to use a DOI?

Keywords

Control Testing; Sustainable Corporate Governance (SCG); Life Insurance; sustainability

Abstract

Research Objective: This research aims to analyze the implementation of technology-based Control Testing by the Compliance division in a life insurance company, as well as how much influence control testing has on the governance of life insurance companies.

Method: This study uses a quantitative approach to a case study of a life insurance company. Primary data collection used a questionnaire, with a 5-point Likert scale. Respondents used in this study were 30 employees in the compliance division of a life insurance company. Data were analyzed using descriptive statistics, correlation analysis, and simple linear regression analysis.

Results: Overall, the results of the descriptive analysis show the implementation of Control Testing and Sustainable Corporate Governance (SCG). The life insurance company's corporate governance is in the very good category. Based on the correlation test between the Control Testing variable and Sustainable Corporate Governance (SCG), Governance the correlation coefficient value obtained is 0.890 with a significance value of 0.000. The SCG regression model = 17,447 + 0.803 TECT. Where every 1 (one) point increase in the Control Testing value will increase the SCG value by 0.803. The R² value is 0.792, indicating that 79.2% of SCG is influenced by control testing.

Practical/Theoretical Contribution: This study contributes to strengthening governance which can be done through periodic testing of technology-based controls.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Debrina Vita Ferezagia
AU  - Fia Fridayanti Adam
AU  - Haefa Tiara Almirah
AU  - Engel P. J. H. Lubis
PY  - 2026
DA  - 2026/10/23
TI  - Technology-Based Control Testing to Strengthen Sustainable Corporate Governance in the Life Insurance Industry
BT  - Proceedings of the 8th International Conference of Vocational Education, Applied Science and Technology (ICVEAST 2026)
PB  - Atlantis Press
SP  - 91
EP  - 107
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-620-8_9
DO  - 10.2991/978-2-38476-620-8_9
ID  - Ferezagia2026
ER  -