Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)

Pengaruh Hasil Investasi, Pendapatan Premi, Beban Klaim, dan Beban Operasional Terhadap Laba Perusahaan Asuransi Yang Terdaftar Di bursa Efek Indonesia

Muammar Khaddafi (Universitas Malikussaleh Lhokseumawe)
Agung (Universitas Malikussaleh Lhokseumawe)

Article Info

Publish Date
29 Sep 2021

Abstract

This study aims to examine the effect of investment returns, premium income, claim expenses, and operating expenses on the profits of insurance companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020. The sample selection technique used a saturated sample and 16 insurance companies listed on the Indonesia Stock Exchange (IDX) were used in this study. This study uses a balance panel with 32 observations and estimates (fixed effect model). The results of this study found that the investment return variable has no effect and is not significant on profit. Meanwhile, premium income has a significant negative effect on profit. Variables of claims expense and operating expense have a positive and significant im

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Journal Info
Jurnal Sistem Informasi, Akuntansi dan Manajemen
Website

Abbrev

sintamai

Publisher

Asosiasi Dosen Akuntansi Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), ...