scholarly journals PENGARUH SOLVABILITAS TERHADAP PERTUMBUHAN LABA PERUSAHAAN ASURANSI SYARIAH DI INDONESIA PERIODE 2011-2018

2020 ◽  
Vol 6 (1) ◽  
pp. 51
Author(s):  
Fadli Fadli ◽  
Rima Rima
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Insurance Companies ◽  
Coefficient Of Determination ◽  
Analysis Tool ◽  
Insurance Company ◽  
Significance Level ◽  
T Distribution ◽  
A Company ◽  
Profit Growth

Solvency is the ability of a company to fulfill all its obligations. The obligations referred to here are debts that must be paid. Debt is an obligation that must be paid by a company to another party within a certain period due to transactions that have occurred in the past. The amount of corporate debt is closely related to solvency. From the financial data contained in the table, it can be seen that the solvency on the profit growth of sharia insurance company in Indonesia for the 2011-2018 period have experienced significant developments fluctuatuations. This study was conducted to examine how much influence the solvency on the profit growth of sharia insurance company in Indonesia for the 2011-2018 period. The samples used were 6 sharia General Insurance Companies and sharia units that met the sample criteria. The observation period of this research is from 2011 to 2018. The method used in this study is a quantitative method that uses the quantitative research methods, testing hypotheses using simple linear regression analysis through the test (t). The analysis tool in study uses simple regression analysis that involves one independent variable as a predictor of the value of the dependent variable. The Statistical analysis used was software namely SPSS Version 25.0. the results of this study indicate that a significant effect of the tcount is 1,002 while the ttable values ??obtained from the t distribution are sought at the significance of 5%: 2 = 2.5% (two-way test) degrees of freedom (df) nk-1 or 48-1 -1 = 46, we get t table of 1.67866. therefore tcount> t table = 1.002> 1.67866 with a significance level of 0.005, it can be concluded that Ho is accepted and Ha is rejected. The influence derived from the coefficient of determination (R-Square) of 0.064 means that the magnitude of the effect of solvency on earnings growth is 6.4% while the remaining 93.6% is explained by other factors not examined in this study.

scholarly journals PENGARUH PENDAPATAN ASURANSI TERHADAP DANA TABARRU� (STUDI PADA PERUSAHAAN ASURANSI JIWA SYARIAH YANG TERDAFTAR DI OJK PERIODE 2011-2018)

2019 ◽  
Vol 5 (2) ◽  
pp. 119
Author(s):  
Muhayati Muhayati ◽  
Budi Sudrajat
Keyword(s):  
Life Insurance ◽  
Quantitative Research ◽  
Degrees Of Freedom ◽  
Linear Regression Analysis ◽  
Insurance Companies ◽  
Coefficient Of Determination ◽  
Insurance Company ◽  
Life Insurance Company ◽  
Significance Level ◽  
Quantitative Research Methods

Insurance income is the amount of money the company receives from the sale of insurance products. Tabarru's fund is a voluntary giving of someone to another person, without compensation, which results in the transfer of ownership of the property from the giver to another person. Aside from premium income, tabaruu funds' also come from investment returns and the accumulation of surfaru underwriting reserves for tabaruu funds' which are redistributed to tabaruu funds'. Based on the background above the formulation of the problem, namely: 1). Is there an Influence between Insurance Income and Tabaruu Funds' on Sharia Life Insurance companies registered with OJK for the period 2011-2018.2). how much influence the Insurance Revenues of the Tabaruu Fund 'on Sharia Life Insurance companies registered in the OJK for the period 2011-2018. This study aims to 1). To find out the effect of insurance income on tabaruu funds' on Sharia Life Insurance companies registered with OJK for the period 2011-2018. 2). To find out how much influence Insurance Income has on Tabaruu Funds' on Sharia Life Insurance companies registered with OJK for the period 2011-2018. This research was conducted at a life insurance company registered with OJK in September to October 2019, with quantitative research methods, testing the hypothesis using simple linear regression analysis through the test (t) with the intent to determine the effect of the independent variables on the dependent variable. It can be concluded, there is a significant effect of the value of t_ (count) of 5.689 while the value of t_ (table) obtained from the distribution table t is sought at the significance of 5%: 2 = 2.5% (two-way test) degrees of freedom (df) nk-1 or 40-1-1 = 38, we get t table of 2.02439. because the value of t_ (count)> t_ (table) = 5.689> 2.02439 with a significance level of 0.005, because the significance value is much smaller than 0.005, it can be concluded that Ho is rejected Ha is accepted. The influence derived from the coefficient of determination (R-Square) of 0.760 means that the magnitude of the effect of insurance income on tabarru funds' 76.0% while the remaining 24.0% is explained by other factors not examined in this study.

scholarly journals The Effect of Risk-Based Capital on Investment Returns of Insurance Companies in Kenya

2020 ◽  
Vol 16 (31) ◽  
Author(s):  
Willys Obuba Chache ◽  
Cyrus Iraya Mwangi ◽  
Winnie Nyamute ◽  
Caren Angima
Keyword(s):  
Linear Regression ◽  
Insurance Industry ◽  
Insurance Companies ◽  
Coefficient Of Determination ◽  
Ratio Test ◽  
Insurance Company ◽  
Risk Capital ◽  
Significance Level ◽  
Investment Returns ◽  
Capital Charge

This paper focuses on analyzing the effect of risk-based capital on investment returns of insurance companies in Kenya. The study population comprised of 63 insurance companies licensed by Insurance Regulatory Authority (IRA). A longitudinal (panel) design was used to describe the association amongst variables on the study duration. Moreover, secondary data was collected from the insurance companies’ annual returns submitted to IRA for five-year duration (2014-2018), which yielded adequate data points for each insurance company deeming it viable. Risk-based capital was determined by the standard formulae as per the risk-based supervision model. It was a composition of operational risk charge, market risk charge, insurance risk charge, credit risk capital charge, and an adjustment which considered the lossabsorbing capacity of technical provisions and deferred taxes. Investment returns in insurance companies was calculated using the investment income ratio. Test of normality, linearity, multicollinearity, and independence were conducted and were found suitable for linear regression to be conducted. Linear regression was used to evaluate the nature of the relationship between the variables based on the hypothesis in the study and at a significance level of 5%. Coefficient of determination ( ) was derived to show how the model fits the data. The study findings revealed a positive and significant relationship between risk-based capital and investment returns, thus allowing investment portfolio managers in the insurance industry to justify their investments in high risk areas that may attract a high capital charge.

scholarly journals PENGARUH PENDAPATAN ASURANSI TERHADAP LABA NETO PADA ENAM PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA

2020 ◽  
Vol 5 (1) ◽  
pp. 67
Author(s):  
Itang Itang ◽  
Lisna Nur Apifah
Keyword(s):  
Life Insurance ◽  
Secondary Data ◽  
Insurance Companies ◽  
Coefficient Of Determination ◽  
Insurance Company ◽  
Net Income ◽  
Life Insurance Company ◽  
Significance Level ◽  
Net Profit ◽  
Independent Variable

Profit or loss is usually used to assess the performance of the company's performance The main factor in determining the size of the profit is income where the size of the profit is an indicator of success or failure of management in managing the company. The formulation of the problems in this study are: 1). What is the effect of insurance income on net income of 6 Islamic life insurance companies in Indonesia?, 2). How big is the effect of insurance income on the net profit of 6 Islamic life insurance companies in Indonesia? The purpose of this study is 1). To find out whether there is an effect of insurance income on net income of 6 Islamic life insurance companies in Indonesia, 2). To find out how much influence the insurance income has on net income of 6 Islamic life insurance companies in Indonesia. The method used in this study is a quantitative method that uses a classic assumption test, hypothesis testing, correlation coefficient test and coefficient of determination test. The data used are secondary data obtained by the official website of a life insurance company. The results showed that the independent variable of insurance income had a significant effect on net income, t table of 2.04841. Because the tcount> ttable = 6.525> 2.04841 and a significance level of 0.000 because the significance value was less than 0.05 then it could be concluded that Ho was rejected and Ha was accepted .From testing the coefficient of determination (R Square) or the coefficient of determination that is equal to 0.599 so that the magnitude of the influence of Insurance Revenues on Net Profit of 0.599 = 59.9%

scholarly journals PENGARUH RISIKO BISNIS DAN UKURAN PERUSAHAAN TERHADAP RETURN ON ASSET DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Asuransi yang terdaftar di Bursa Efek Indonesia Periode 2015-2018)

2021 ◽  
Vol 19 (1) ◽  
pp. 51
Author(s):  
Edi Permana ◽  
Yumniati Agustina
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Insurance Companies ◽  
Coefficient Of Determination ◽  
Company Size ◽  
Business Risk ◽  
Return On Assets

This research was conducted to determine the extent of the influence of business risk and firm size on return on assets with capital structure as a moderating variable. This study using a population of insurance companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used is purposive sampling. Data analysis on this research uses multiple linear regression analysis, moderation regression analysis, t-test, f and coefficient of determination test. The results of this study indicate that business risk has a positive effect, while company size does not have a significant effect on return on assets. In addition, the capital structure is not able to moderate the effect of business risk and company size on the insurance company's return on assets. The results of the simultaneous study of business risk and company size have a significant influence on the return on assets.

scholarly journals The Effect of Premium Revenue, Underwriting Results, Investment Results, and Risk Based Capital on Income in Insurance Company (Study On Corporate Insurance - The Listed on the Indonesia Stock Exchange)

2021 ◽  
Vol 2 (6) ◽  
pp. 387-399
Author(s):  
Wahyuddin ◽  
Mauliyana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Insurance Companies ◽  
Insurance Company ◽  
Investment Returns ◽  
Premium Income ◽  
Corporate Insurance

This research is intended to determine how much influence the premium income, underwriting results, investment results, and risk based capital on the profit of insurance companies (a study of insurance companies listed on the Indonesia Stock Exchange). In this study, the technique to collect the form of financial documentation as the data were taken from 11 insurance companies as samples that listed on the Indonesia Stock Exchange in 2017-2019. The multiple linear regression analysis methods use to analyze the data. The results of this study indicate that premium income, underwriting results, investment returns, and Rased Based Capital have a positive and significant effect on profits in insurance companies registered in Indonesia in 2017-2019. It is hoped that insurance companies registered in Indonesia will be able to maintain the value of premium income, underwriting results, and Rased Based Capital in the company, this is so that insurance companies are able to provide more performance for the progress of the company in the future.

scholarly journals PENGARUH PENDAPATAN INVESTASI TERHADAP LABA PERUSAHAAN ASURANSI SYARIAH

2020 ◽  
Vol 5 (1) ◽  
pp. 53
Author(s):  
Ikin Ainul Yakin ◽  
Irfan Hambali
Keyword(s):  
Linear Regression ◽  
Linear Regression Analysis ◽  
T Test ◽  
Insurance Companies ◽  
Coefficient Of Determination ◽  
Insurance Company ◽  
Test Statistics ◽  
Simple Linear Regression ◽  
Normality Test ◽  
Investment Income

All insurance institutions would want to always experience an increase both in growth and maximum capital or profit increase. Profit or loss is usually used to assess the performance of the company's performance, the main factor in determining the size of the profits depends on the success of managing investments, where in 2018 investment income has dropped the company's profits have fallen. The formulation of the problems in this study are: 1). Is there an influence of investment income on the profits of the insurance company PT. Sinarmas Syariah ?. 2). How much influence does investment income have on the profits of the insurance company PT. Sinarmas Syariah? The purpose of this study are 1). To find out whether there is an influence of investment income on the profits of insurance companies PT. Sinarmas Syariah Insurance. 2). To find out how much influence the investment income on the profits of insurance companies PT. Sinarmas Syariah. This study uses simple linear regression analysis techniques Test statistics of classical assumption tests including normality test, heteroscedasticity test, and autocorrelation test and using hypothesis testing including two-sided t test, simple linear regression test and coefficient of determination test. Based on the results of the T test, the t value of investment income obtained 3.752 is greater than t table 2.0859 thus there is a significant influence on investment income on earnings. R2 value of 0.439 or (43.9%) which means the investment income variable influences profits by 43.9% while the remaining 56.1% is influenced by other factors not examined.

scholarly journals PENGARUH RISK BASED CAPITAL DAN PENDAPATAN INVESTASI TERHADAP RETURN ON ASSET

2020 ◽  
Vol 5 (1) ◽  
pp. 23
Author(s):  
Hanafi Hanafi ◽  
Diding Apendi
Keyword(s):  
Regression Analysis ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Insurance Companies ◽  
Insurance Company ◽  
Return On Assets ◽  
Independent Variables ◽  
Investment Income

Risk Based Capital is a ratio to measure the level of capital adequacy in insurance companies. Insurance income is one of them from investment income, because insurance operations by investing their assets in order to generate profits. Return On Asset is a ratio that describes insurance in managing funds invested in overall assets. The formulation of the problem in the study: 1). How does the effect of risk based capital and investment income partially affect the return on assets of insurance companies in the FSA 2013-2018? 2). How does the effect of risk based capital and investment income simultaneously affect the return on assets of the Insurance Company in OJK 2013-2018? 3). How much influence does risk based capital and investment income have on return on assets for insurance companies in the OJK 2013-2018? This research uses quantitative methods with multiple linear regression analysis. Conclusion Hypothesis testing shows the value of tcount for risk based capital variable tcount risk based capital of -2.488. t table is 2.018082. So t arithmetic -2.488 <table 2.018082, Ho is accepted, risk based capital affects the return on assets. And the Investment Income of tcount is -0,993. Obtained t table is 2.018082. So t arithmetic -0.993 <table 2.018082, Ho is accepted, there is no real influence between investment income and return on assets. Fcount 3.610 and F table 3.22. Ho is rejected independent variables significantly influence the dependent variable. Risk Based Capital and Investment Income influence on Return On Assets (ROA) of 16%.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM KELOMPOK LQ45 DI BURSA EFEK INDONESIA

2012 ◽  
Vol 2 (1) ◽  
pp. 9
Author(s):  
Slamet Prayogi Hatna Wijaya ◽  
Tina Sulistiyani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Prices ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Company Size ◽  
Analysis Tool ◽  
Test Results

This study aims to determine how the influence of Earning per Share, Beta, Company Size, and dividends on stock prices LQ45 groups in Indonesia Stock Exchange, either simultaneously or partially. Factors to be the independent variable is the Earning per Share (EPS), beta (BETA), company size (SIZE), and dividends (DIV) and the dependent variable in this study is the stock price (Y). This study took data belonging to the group companies LQ45 of the year 2008-2010. Analysis tool used is Multiple Linear Regression Analysis performed using Classical Test Assumptions in advance. From the test results of Multiple Linear Regression Analysis using the  5%, it can be concluded that there is simultaneous influence of the EPS, BETA, SIZE, and DIV on stock prices. As for the partial regression analysis all influence on stock prices. Coefficient of determination of test results, obtained by the Adjusted R Square of 0,605.

scholarly journals ANALISIS PENGARUH PENDAPATAN DAN BEBAN TERHADAP PAJAK : LABA SEBELUM PAJAK SEBAGAI VARIABEL INTERVENING PADA PT. BANK BENGKULU

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Wagini Wagini ◽  
Dara Andalas ◽  
Karona Cahya Susena
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Significance Level ◽  
Testing Method ◽  
Total Influence ◽  
Level Of Significance

This study aims to look at the effect of income and burden on taxes with pre-tax profit as an intervening variable. The data used in this study is secondary data in the form of financial statements for the period 2010-2017. Data testing method uses multiple linear regression analysis with t test, F test, and test coefficient of determination. The results showed that income directly had a negative and not significant effect on taxes, with a total effect of -1.400 and a significance level of 5.7%. Whereas indirectly, income has a positive and significant effect on taxes through pre-tax profit as an intervening variable, with a total influence of 1,401 and a level of significance of 0.07%. Direct expenses have a positive and significant effect on taxes, with a total influence of 1,064 with a significance level of 3.6%. Whereas indirectly the burden also has a positive and significant effect on tax with pre-tax profit as an intervening variable, with a total influence of 1,401 with a significance level of 0.07%. The results of the analysis can be concluded that profit before tax is rightly used as an intervening variable to see the effect of income, expense on pre-tax profit because it can contribute influence by 94%. That is, the tax that must be paid by PT. Bank Bengkulu is influenced by three important factors, namely income, expenses and pre-tax profits.

scholarly journals PENGARUH TINGKAT KESEHATAN PERUSAHAAN ASURANSI TERHADAP PERTUMBUHAN PREMI NETO DAN PROFITABILITAS PERUSAHAAN

2019 ◽  
Vol 2 (01) ◽  
pp. 26-37
Author(s):  
Dian Wury Pramestika
Keyword(s):  
Regression Analysis ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Insurance Companies ◽  
Insurance Company ◽  
Simple Linear Regression ◽  
Health Level ◽  
Analyze Data

This research aimed to indentify and analyze the influence of the health level of insurance company to net premium growth and insurance company’s profitability. There were three variables used in this research: Risk Based Capital (RBC) ratio as the indicator of health level in insurance company, net premium growth, and company’s profitability which is measured by ROE and ROA ratio. Using the secondary data which was collected from annual financial reporting of 10 insurance companies that had been listed in IDX for 5 periods, 2012-2016. The method used to analyze data was by using simple linear regression analysis statistic method. This research found that RBC doesn’t have any influence to net premium growth with significancy 0,430. RBC also has no influence to ROA with significancy 0,51. But this research found that RBC has influence to ROE with significancy 0,031 . The conclusion of the research results indicate that there’s no influence of RBC to net premium growth and ROA but to ROE, in the insurance companies which listed on Indonesia Stock Exchange for 5 periods, 2012-2016.

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