FIRDAUS, MUHAMMAD (2025) DETERMINAN FINANCIAL DISTRESS PERUSAHAAN ASURANSI JIWA DI INDONESIA DENGAN ENVIRONMENTAL SOCIAL GOVERNANCE SEBAGAI VARIABEL MODERATOR. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengestimasi dan menganalisis pengaruh debt to asset ratio, klaim asuransi,current ratio, risk based capital, dan sales growth serta peran variabel moderasi environmental social governance terhadap financial distress pada sektor perusahaan asuransi jiwa yang terdaftar di otoritas jasa keuangan (OJK) dalam periode 2020 – 2023. Jumlah populasi dari penelitian ini adalah 26 perusahaan asuransi jiwa yang terdaftar di otoritas jasa keuangan, jumlah sampel yang digunakan dalam penelitian ini 104 observasi. Teknik pemilihan sampel digunakan yaitu sampling purpose . Analisis data yang digunakan yaitu analisis data panel dengan bantuan software Eviews 12. Hasil penelitian menunjukkan bahwa leverage,risk based capital,sales growth tidak memiliki pengaruh terhadap financial distress namun pada variabel klaim asuransi dan likuiditas memiliki pengaruh positif terhadap financial distress serta peran moderasi environmental,social and governance pada leverage,klaim asuransi,risk based capital dan sales growth memiliki peran memperkuat pengaruhnya untuk mecegah terjadinya financial distress sedangkan pada likuiditas memiliki peran memperlemah pengaruhnya untuk mecegah terjadinya financial distress. This study aims to estimate and analyze the effect of debt to asset ratio, insurance claims, current ratio, risk based capital, and sales growth as well as the role of environmental social governance moderating variables on financial distress in life insurance companies registered with the financial services authority (OJK) in the period 2020 - 2023. The population of this study is 26 life insurance companies registered with the financial services authority, the number of samples used in this study is 104 observations. The sample selection technique used is the purpose of sampling. Data analysis used is panel analysis with Eviews 12 software. Based on the results of the study, it shows that leverage, risk based capital, sales growth have no effect on financial distress but the insurance claim and liquidity variables have a positive effect on financial distress and the moderating role of environment, social and governance on leverage, insurance claims, risk based capital and sales growth has a role to strengthen its influence to prevent financial distress while liquidity has a role to weaken its influence to prevent financial distress.
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55122120019 |
| Uncontrolled Keywords: | Debt to asset ratio,klaim asuransi,current ratio,risk based capital,sales growth, environmental social governance,dan financial distress |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan 300 Social Science/Ilmu-ilmu Sosial > 360 Social Problems and Services/Permasalahan dan Kesejahteraan Sosial > 368 Insurance/Asuransi |
| Divisions: | Pascasarjana > Magister Manajemen |
| Depositing User: | Haqi ar rachma nur |
| Date Deposited: | 02 Apr 2026 03:51 |
| Last Modified: | 02 Apr 2026 03:51 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/101367 |
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