Jurnal Akuntansi, Perpajakan dan Auditing
Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing

Pengaruh Rasio EWS dan RBC Terhadap Kinerja Keuangan Perusahaan Asuransi yang Terdaftar di BEI Tahun 2015-2019

Suwarni, Karina (Unknown)
Ulupui, I Gusti Ketut Agung (Unknown)
Khairunnisa, Hera (Unknown)

Article Info

Publish Date
21 Jun 2023

Abstract

This study aims to analyze the influence of Risk Based Capital (RBC) variable and early warning system ratio on the financial performance of insurance companies. To achieve this objective, a quantitative analysis method was used, and secondary data in the form of financial reports from 14 insurance companies listed on the Indonesia Stock Exchange during the period of 2015-2019 were collected. In this study, the early warning system ratio was proxied by the claim ratio, commission ratio, and own retention ratio, while panel data regression analysis was used as the analytical technique. The results indicate that RBC has a significant influence on the financial performance of insurance companies, while the claim ratio, commission ratio, and own retention ratio have no significant effect on financial performance.

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Journal Info
Jurnal Akuntansi, Perpajakan dan Auditing
Website

Abbrev

japa

Publisher

Universitas Negeri Jakarta

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...