Pendapatan Premi, Rasio Hasil Investasi, Laba, Klaim dan Risk Based Capital Perusahaan Asuransi Kerugian di Indonesia

Abstract

ABSTRACT
 Research in the insurance industry has not been widely studied. This study aims to premium income, investment claims ratio and stock-based risk to risk-based capital of insurance companies. This study uses empirical data derived from financial statements with a sample of 14 companies for the period 2011-2015, using purposive sampling. The method of analysis used is multiple regression. Based on the test results, the ratio of Risk and Capital Risk Risk (RBC). However, profitability and premium income do not affect Risk Based Capital (RBC) variable. Future research using a sample of insurance companies can test other financial aspects in order to obtain empirical evidence related to determinants of financial performance for the insurance services industry.
 ABSTRAK
 Riset di bidang industri asuransi belum banyak dikaji. Penelitian ini bertujuan untuk pendapatan premi, rasio klaim investasi dan risiko berbasis saham terhadap risk based capital perusahaan asuransi. Penelitian ini menggunakan data empiris yang berasal dari laporan keuangan dengan sampel 14 perusahaan untuk periode 2011-2015, dengan menggunakan purposive sampling. Metode analisis yang digunakan adalah regresi berganda. Berdasarkan hasil pengujian, rasio Risk and Capital Risk Risk (RBC). Namun, profitabilitas dan pendapatan premi tidak mempengaruhi variabel Risk Based Capital (RBC). Penelitian mendatang dengan menggunakan sampel perusahaan asuransi dapat menguji aspek-aspek keuangan lain agar dapat diperoleh bukti empiris terkait faktor-faktor penentu kinerja keuangan untuk industri jasa asuransi.
 JEL Classification: G32, G22

The effect of insurance premiums, claims, underwriting results, on profitability with a risk-based minimum capital ratio (RBMC) as an intervening variable in general insurance companies

“…Research conducted by Rahmawati (2016) concluded that insurance premiums have a positive and significant effect on the increase in the decrease in the RBMC ratio. However, the results of this study are different from the results of Alamsyah's (2017) research where the results of the study conclude that insurance premiums have no effect on the RBMC ratio.…”

“…Sources: Tarigan (2015), Alamsyah (2017), Pratiwi (2017), Rahmawati ( 2017) Reschiwati (2018), Leviany (2017), Hasnah ( 2019), Aniseh (2019) and developed for this research ( 2019)…”

“…In addition, insurance claims have a direct relationship to the RBMC ratio. Several studies have been conducted regarding the relationship between insurance claims and the RBMC ratio, including Alamsyah (2017) concluding that insurance claims have a positive effect on the RBMC ratio. This is in line with Tarigan's (2015) research which concludes that insurance claims have a positive effect on the RBMC ratio.…”

“…Therefore, it is important for industrial players to know things that can affect the increase and decrease in the RBMC ratio. According to research by Alamsyah (2017), Tarigan (2015) and Rahmawati (2016) there are several factors that influence the RBMC ratio including insurance premiums, insurance claims, underwriting results which can be described as follows.…”

“…The next difference is that the researcher tries to add the RBMC ratio as an intervening variable. This is based on research by Ahmad & Prasetyo (2018) which states that there is a relationship between the RBMC ratio to profitability and the research of Tarigan (2015) and Alamsyah (2017) which concludes that there is a relationship between insurance premiums, insurance claims and underwriting results on the RBMC ratio.…”