PENGARUH RISIKO KEUANGAN TERHADAP KINERJA PERUSAHAAN ASURANSI DAN AKUNTANSI LINDUNG NILAI SEBAGAI VARIABEL MODERATING

Supyanudin, Didin (2024) PENGARUH RISIKO KEUANGAN TERHADAP KINERJA PERUSAHAAN ASURANSI DAN AKUNTANSI LINDUNG NILAI SEBAGAI VARIABEL MODERATING. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Perusahaan asuransi di Indonesia belakangan ini sedang menghadapi tantangan dengan maraknya kasus gagal bayar yang terjadi. Permasalahan di Perusahaan asuransi nasional ini tentu saja menggerus kepercayaan konsumen dan masyarakat terhadap Perusahaan asuransi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh risiko keuangan terhadap kinerja perusahaan, dan pengaruh risiko keuangan terhadap kinerja perusahaan yang dimoderasi oleh akuntansi lindung nilai. Penelitian ini menggunakan metode kuantitatif. Penelitian ini menggunakan data sekunder berupa laporan tahunan dari masing-masing perusahaan asuransi yang di publikasikan dari tahun 2019 sampai 2022. Penelitian ini menggunakan metode analisis regresi data panel serta metode Moderated Regression Analysis (MRA). Hasil analisis regresi data panel mendapatkan hasil yaitu risiko kredit berpengaruh positif terhadap return on assets. Risiko likuditas berpengaruh positif terhadap return on assets. Risiko pasar berpengaruh negatif terhadap return on assets. Risiko asuransi tidak berpengaruh terhadap return on assets. Risiko operasional tidak berpengaruh terhadap return on assets. Hasil analisis regresi moderasi mendapatkan hasil yaitu akuntansi lindung nilai memperkuat pengaruh risiko kredit terhadap return on assets, akuntansi lindung nilai memperkuat pengaruh risiko likuditas terhadap return on assets, akuntansi lindung nilai tidak mampu memoderasi pengaruh risiko pasar terhadap return on assets, akuntansi lindung nilai tidak mampu memoderasi pengaruh risiko asuransi terhadap return on assets, akuntansi lindung nilai memperlemah pengaruh risiko operasional terhadap return on assets. Insurance companies in Indonesia are currently facing challenges with the rise of default cases that occur. This problem in national insurance companies certainly erodes consumer and public confidence in insurance companies. The purpose of this study was to determine the effect of financial risk on company performance, and the effect of financial risk on company performance moderated by hedge accounting. This research uses quantitative methods. This study uses secondary data in the form of annual reports from each insurance company published from 2019 to 2022. This study uses the panel data regression analysis method and the Moderated Regression Analysis (MRA) method. The results of panel data regression analysis show that credit risk has a positive effect on return on assets. Liquidity risk has a positive effect on return on assets. Market risk has a negative effect on return on assets. Insurance risk has no effect on return on assets. Operational risk has no effect on return on assets. The results of moderation regression analysis get the results that hedge accounting strengthens the effect of credit risk on return on assets, hedge accounting strengthens the effect of liquidity risk on return on assets, hedge accounting is unable to moderate the effect of market risk on return on assets, hedge accounting is unable to moderate the effect of insurance risk on return on assets, hedge accounting weakens the effect of operational risk on return on assets.

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