DETERMINAN LAPORAN KEUANGAN PERUSAHAAN ASURANSI JIWA KONVENSIONAL DI INDONESIA (Studi Empiris pada Perusahaan Asuransi Jiwa Konvensional Yang Terdaftar dan Diawasi Otoritas Jasa Keuangan (OJK) Periode 2011 – 2016)

FRIYADI, DONY (2018) DETERMINAN LAPORAN KEUANGAN PERUSAHAAN ASURANSI JIWA KONVENSIONAL DI INDONESIA (Studi Empiris pada Perusahaan Asuransi Jiwa Konvensional Yang Terdaftar dan Diawasi Otoritas Jasa Keuangan (OJK) Periode 2011 – 2016). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research discuss about the internal factors influences financial performance (Return on Assets, ROA) the conventional life insurance companies in Indonesia registered and supervised by Financial Services Authority (OJK) during 2011 to 2016. The populations 55 the conventional life insurance companies, but the company whom submit the annual financial report continuously to OJK are 37 companies during observation period. The data used in the research is obtained from panel data which is a combination of time series data and cross section. Data obtained from the annual Indonesian Insurance Statistic published by the OJK and the annual financial report from each company website that became the object of research. Statistical method used in this research using Partial Least Square which analyzed using Random Effect Model (REM). With R-square (R2) value 0.0699 which is indicated that ability of independent variable (AG, SZ, LV, LR, PG) in explain the variance of dependent variable (ROA) equal to 6.99%. While the remaining 93.01% is explained by other factors outside the model. According to the t test result, independent variable Age (AG), Leverage (LV), and Premium Growth (PG) have no impact to dependent variable ROA, Size (SZ) resulted a positive and significant impact to dependent variable ROA, Loss Ratio (LR) resulted a negative and significant impact to dependent variable ROA. Keywords: Return on Assets, Age, Size, Leverage, Loss Ratio, Premium Growth, Random Effect Model Penelitian ini membahas faktor-faktor internal yang mempengaruhi kinerja keuangan perusahaan (Return on Asset, ROA) asuransi jiwa konvensional di Indonesia yang terdaftar dan diawasi oleh Otoritas Jasa Keuangan (OJK) selama periode pengamatan 2011-2016. Populasinya 55 perusahaan asuransi jiwa konvensional, namun yang menyampaikan laporan keuangan tahunan secara terus-menerus ke OJK selama periode pengamatan sebanyak 37 perusahaan. Data yang digunakan dalam penelitian menggunakan data panel yang merupakan kombinasi data urut waktu tahunan (time series) dan cross section. Data diperoleh dari statistik perasuransian Indonesia tahunan yang diterbitkan oleh OJK dan laporan keuangan tahunan yang ada di masing-masing website perusahaan yang menjadi objek penelitian. Metode statistik yang digunakan adalah Partial Least Square yang dianalisa dengan menggunakan model REM (Random Effect Model). Dengan nilai R-square (R2) = 0.0699 menunjukan bahwa kemampuan variabel independen (AG, SZ, LV, LR dan PG) dalam menerangkan varian variabel dependen (ROA) sebesar 6.99%. Sedangkan 93.01% sisanya dijelaskan oleh faktor lain di luar model. Berdasarkan hasil uji t diperoleh variabel independen Age (AG), Leverage (LV), dan Premium Growth (PG) tidak berpengaruh terhadap variabel dependen ROA, Size (SZ) berpengaruh positif signifikan terhadap variabel dependen ROA, Loss Ratio (LR) berpengaruh negatif signifikan terhadap variabel dependen ROA. Kata Kunci: Return on Asset, Age, Size, Leverage, Loss Ratio, Premium Growth, Random Effect Model

Item Type: Thesis (S2)
Call Number CD: CD/551. 18 046
NIM: 55116110067
Uncontrolled Keywords: Return on Asset, Age, Size, Leverage, Loss Ratio, Premium Growth, Random Effect Model
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program > 005.43 Operating System/Sistem Operasi > 005.434 Process Management Programs/Program Manajemen Proses
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 060 General Organizations, Foundations, and Museology/Organisasi-organisasi Umum, dan Museologi > 069 Museology (Museum science)/Museologi > 069.6 Personnel Management of Museum/Manajemen Personalia Museum > 069.63 Personnel Management/Manajemen Personalia
400 Language/Bahasa > 400. Language/Bahasa > 406 Organizations and management/Organisasi dan Manajemen
Divisions: Pascasarjana > Magister Manajemen
Depositing User: Virda Syifa
Date Deposited: 26 Oct 2018 02:07
Last Modified: 07 Nov 2018 02:07
URI: http://repository.mercubuana.ac.id/id/eprint/45224

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