Pengaruh Solvabilitas terhadap Profitabilitas (Studi pada Perusahaan Asuransi Kerugian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2018)

Abstract

Insurance Company is developing, proved with the amount of insurance companies now, because companies need to minimalize their risk There were several insurance companies warned by Financial Services Authority. This research has purpose to uncover the impact of Risk Based Capital to Return On Asset.The independent variable is RBC and dependent variable is ROA. The methode is explanatory and quantitative methode with secondary data which is annual financial reports period 2013 – 2018 in insurance companies listed on Indonesia Stock Exchangd that dertermined 5 companies as sample.The statistic are classic assumption test, simple linear regretion, coefficient of determination, and hypothesis test with SPSS version 23. The result by t test showed that Risk Based Capital has positive and significant influence on the Return On Asse. Where the change in Risk Based Capital can explain the change in Return On Asset by 44.9% while the rest is influenced by other factors.

Pengaruh Solvabilitas, Premi, Dan Beban Klaim Terhadap Profitabilitas Perusahaan Asuransi Yang Terdaftar Di Bei

“…Menurut Mubarok dan Rahayu (2017) solvabilitas tidak berpengaruh terlalu signifikan terhadap profitabilitas, sebab sebesar apa pun faktor primer dari solvabilitas yang dimiliki perusahaan (aset dan modal) tidak selalu berpengaruh terhadap laba perusahaan, hal ini dikarenakan aset dan modal perusahaan tidak memiliki pengaruh yang berarti jika tidak dikelola dengan benar. Hasil penelitian dari Soniati et al, (2020) rasio risk based capital berpengaruh positif signifikan terhadap return on asset perusahaan asuransi. Penelitian Supriyono (2019) menunjukkan bahwa rasio risk based capital berpengaruh negatif terhadap return on asset.…”

Experience Study: Effect of Underwriting Methods on Mortality Rate for Life Insurance Product at Pt. Abc (2015-2020 Period)

“…Based on the Poisson distribution, assuming p = 0.9 and r = 0.05, it takes 1082 death claims data to achieve full credibility [3]. The adjusted A/E Ratio was calculated based on the weighted average of industry mortality rates (TMI III 2011).…”

“…The insured will share, reduce, or minimize the existing risk by providing a number of material compensation due to the risk suffered by the insured. Insurance means sharing some of the risk with the insurer and in this case the insurance company [2], [3].…”

“Tiga Wajah” Financial Distress: Determinan, Pemediasi, dan Pemoderasi dari Praktik Manajemen Laba di Indonesia

“…Di sisi lain, perusahaan yang mengalami kondisi financial distress seringkali ditandai oleh turunnya solvabilitas dan likuiditas perusahaan (Novita & Sofie, 2015). Kondisi keuangan perusahaan yang buruk tersebut akan mendorong penurunan profitabilitas (Novita & Sofie, 2015;Soniati, 2020). Sebagaimana telah dijelaskan pada bagian sebelumnya bahwa tingkat profitabilitas perusahaan, pada akhirnya, akan berpengaruh secara positif signifikan terhadap praktik manajemen laba (Hasty & Herawaty, 2017;Kapoor & Goel, 2017).…”