Pengaruh Risk Based Capital Dan Beban Klaim Terhadap Laba Pada Perusahaan Asuransi Jiwa Periode 2014 - 2016

Abstract

ABSTRAK Kajian ini bertujuan untuk menentukan kesan sebahagiannya antara variabel modal berasaskan risiko ke atas pendapatan dalam syarikat insurans hayat bagi tempoh 2014-2016, untuk menentukan kesan sebahagiannya antara beban pemboleh ubah tuntutan ke atas pendapatan dalam syarikat insurans hayat bagi tempoh 2014-2016, untuk menentukan kesan secara serentak antara pemboleh ubah modal berasaskan risiko dan beban tuntutan ke atas pendapatan dalam syarikat insurans hayat bagi tempoh 2014-2016. Sampel dalam kajian ini adalah 44 syarikat insurans hayat. Keputusan kajian menunjukkan bahawa terdapat kesan separa antara modal berasaskan risiko dan perbelanjaan tuntutan yang mempengaruhi pendapatan. Hasil kajian ini juga menunjukkan bahawa variabel modal berasaskan risiko dan perbelanjaan tuntutan mempunyai kesan serentak yang signifikan ke atas pendapatan. Dalam ujian penentuan terdapat kesan 69.3% yang mempengaruhi keuntungan yang dijelaskan oleh variabel modal berasaskan risiko dan perbelanjaan tuntutan, manakala baki 30,7% dapat memberikan pengaruh oleh pembolehubah lain dan tidak ada dalam penelitian ini. Kata kunci: risk based capital, beban klaim, laba.

The Contribution Income, Investment Results, and Claim Expenses on Sharia Life Insurance Income

“…Based on the research, the claim variable partially has a significant effect on earnings. This research is in line with the research of Saputro (2019) which states that claim expenses partially or simultaneously affect profits and Wijaya (2013) research that claims together make a small contribution to the amount of profit. However, this study is not in line with the research of Wulandari et al (2019) stating that claim expense on profit has no effect on profit.…”

“…If the total cost of claims is higher than the receipt of contributions, the company's financial statements show a negative amount in the profit post or reduce the company's profit receipts. Saputro (2019) states that partially claim expenses have an effect on profits, while Marwansyah and Utami (2017) states that claim expenses do not have significant effect on profits.…”

“…If the total claim expense is higher than the contribution/premium income, then it is clear that the company's financial statements show a negative amount in the profit post or reduce the company's profit. Saputro (2019) states that partially claims expense has an effect on insurance company profits, while Marwansyah and Utami (2017) research states that claim expenses have no significant effect on profits. Ho3 : Claims expense has no effect on the profit of Islamic life insurance Ha3 : Claims expense affects the profit of Islamic life insurance.…”

The Determinants and Implementation of Risk-Based Capital on the Financial Performance of Insurance Companies in Indonesia

“…The research conducted by Fadrul and Simorangkir (2019); Siswanto and Hasanah ( 2019) indicated that risk-based capital has no effect on financial performance. However, the research conducted by Utami and Werastuti (2020); Hidayat and Yusniar (2021); Sastri et al (2017); Sumartono and Harianto (2018); Saputro (2018); and Meka and Handayani (2018) which indicate that risk-based capital affects financial performance.…”