| Title | Pendapatan Premi, Rasio Hasil Investasi, Laba, Klaim dan Risk Based Capital Perusahaan Asuransi Kerugian di Indonesia |
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| Author Order | of |
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| Accreditation | |
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| Abstract | ABSTRACTResearch in the insurance industry has not been widely studied. Thisstudy aims to premium income, investment claims ratio and stock-based riskto risk-based capital of insurance companies. This study uses empirical dataderived from financial statements with a sample of 14 companies for theperiod 2011-2015, using purposive sampling. The method of analysis used ismultiple regression. Based on the test results, the ratio of Risk and CapitalRisk Risk (RBC). However, profitability and premium income do not affect RiskBased Capital (RBC) variable. Future research using a sample of insurancecompanies can test other financial aspects in order to obtain empiricalevidence related to determinants of financial performance for the insuranceservices industry.ABSTRAKRiset di bidang industri asuransi belum banyak dikaji. Penelitian inibertujuan untuk pendapatan premi, rasio klaim investasi dan risiko berbasissaham terhadap risk based capital perusahaan asuransi. Penelitian inimenggunakan data empiris yang berasal dari laporan keuangan dengansampel 14 perusahaan untuk periode 2011-2015, dengan menggunakanpurposive 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 BasedCapital (RBC). Penelitian mendatang dengan menggunakan sampel perusahaanasuransi dapat menguji aspek-aspek keuangan lain agar dapat diperoleh buktiempiris terkait faktor-faktor penentu kinerja keuangan untuk industri jasaasuransi. |
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| Publisher Name | Magister Akuntansi Universitas Pancasila |
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| Publish Date | 2017-06-01 |
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| Publish Year | 2017 |
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| Doi | |
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| Citation | |
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| Source | JRAP (Jurnal Riset Akuntansi dan Perpajakan) |
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| Source Issue | Vol 4, No 1 (2017): Juni |
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| Source Page | 87-101 |
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| Url | http://jrap.univpancasila.ac.id/index.php/JRAP/article/view/193 |
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| Author | Dr ADI WIRATNO, S.E., M.M. |
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| File | 961287.pdf |
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