Analisis Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Perusahaan Asuransi di Indonesia
Keywords:
brownies, flour, mocaf, moringa leaf flourAbstract
Riset ini memiliki tujuan guna mengetahui kendala yang dapat mempengaruhi kinerja keuangan perusahaan asuransi di Indonesia. Penelitian ini bertujuan mengetahui hasil dari penelitian dapat dimanfaatkan serta digunakan oleh perusahaan asuransi yang beroperasi di Indonesia. Penelitian ini dapat digunakan sebagai dasar pengambilan kebijakan terkait informasi mengenai pertumbuhan premi bruto serta likuiditas.
Penelitian ini menggunakan objek penelitian perusahaanasuransi di Indonesia. Perusahaan asuransi di Indonesia dapat dikatakan berkembang. Kondisi tersebut tidak terlepas dari kesadaran masyarakat tentang perlunya keamanan terhadap ketidakpastian dan ketidakberuntungan akan keuangan di masa mendatang, akan tetapi kesadaran tersebut masih terhalang oleh kinerja penyedia jasa layanan perusahaan asuransi. Hal tersebut ditandai dengan munculnya beberapa fenomena yaitu kasus gagal bayar perusahaan asuransi. Populasi dalam penelitian ini merupakan Perusahaan Asuransi di Indonesia,sampel pada penelitian ini adalah perusahaan asuransi pada Direktori IKNB yang terdaftar di Otoritas Jasa Keuangan (OJK) pada periode 2017-2021. Secara parsial, pertumbuhan premi bruto berpengaruh positif terhadap kinerja keuangan, serta likuiditas berpengaruh positif terhadap kinerja keuangan.References
Abdeljawad, I., Dwaikat, L. M., & Oweidat, G. A. I. (2020). Accepted Manuscript to be published in 2022 at An-Najah University Journal for Research - B (Humanities), 36(2). 36(2), 1–19.
Andriyanto, H. N. (2015). Pengaruh Return on Assets, Leverage, Corporate Governance dan Sales Growth terhadap Tax Efficience pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012.
Arintoko, Abdul Aziz, A., & Siti Nur, H. (2021). Market Structure and Determinants of Firm Profitability on General Insurance Industry in Indonesia. Studies in Business and Economics, 16(1), 26–41. https://doi.org/10.2478/sbe-2021-0003
Ben Dhiab, L. (2021). Determinants of Insurance Firms’ Profitability: An Empirical Study of Saudi Insurance Market. The Journal of Asian Finance, Economics and Business, 8(6), 235–243. https://doi.org/10.13106/jafeb.2021.vol8.no6.0235
Berhe, T. A., & Kaur, J. (2017). Determinants of insurance companies’ profitability Analysis of insurance sector in Ethiopia. International Journal of Research in Finance & Marketing, 7, 124–137. http://euroasiapub.org/current.php
Burca, A.-M., & Batrinca, G. (2014). The Determinants of Financial Performance in the Romanian Insurance Market. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(1). https://doi.org/10.6007/ijarafms/v4-i1/637
CNN Indonesia. (2020). Kronologi Jiwasraya dari Gagal Bayar hingga ke Pelukan BPUI. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20200909210722-78-544671/kronologi-jiwasraya-dari-gagal-bayar-hingga-ke-pelukan-bpui
Derbali, A., & Jamel, L. (2018). Determinants of performance of Tunisia insurance companies: Case of life insurance. International Journal of Productivity and Quality Management, 24(4), 531–542. https://doi.org/10.1504/IJPQM.2018.093452
Deyganto, K. O., & Alemu, A. A. (2019). Factors Affecting Financial Performance of Insurance Companies Operating in Hawassa City Administration, Ethiopia. Universal Journal of Accounting and Finance, 7(1), 1–10. https://doi.org/10.13189/ujaf.2019.070101
Fidhayatin, S. K., & Dewi, N. H. U. (2012). Analisis Nilai Perusahaan, Kinerja Perusahaan dan Kesempatan Bertumbuh Perusahaan Terhadap Return Saham Pada Perusahaan Manufaktur yang Listing di BEI. The Indonesian Accounting Review, 2, 203–204.
Hasanah, R. M., & Siswanto, E. (2019). Kinerja Keuangan Perusahaan Asuransi. Jurnal Riset Manajemen Sains Indonesia (JRMSI), 10(1), 96–124. http://journal.unj.ac.id/unj/index.php/jrmsi
Hussanie, I., & Joo, B. A. (2019). Determinants of Profitability of Life Insurers in India- Panel Evidence. International Journal of Management Studies, VI(1(7)), 58. https://doi.org/10.18843/ijms/v6i1(7)/07
Iqbal, M. (2020). Kejagung: Asuransi Wanaartha Gagal Bayar Sejak Oktober 2019. CNBC Indonesia. https://www.cnbcindonesia.com/market/20200924184448-17-189308/kejagung-asuransi-wanaartha-gagal-bayar-sejak-oktober-2019
Jaaman, S. H., & Xinn, O. C. (2019). Solvency Analysis by Business Classifications of General Insurance Industry in Malaysia. International Journal of Sciences: Basic and Applied Research (IJSBAR) International Journal of Sciences: Basic and Applied Research, 48(5), 24–32. http://gssrr.org/index.php?journal=JournalOfBasicAndApplied
Javaria, B., Sumaira, K., & Amjad, T. S. (2013). Determinants of profitability panel data evidence from insurance sector of. 14377–14382.
Killins, R. N. (2020). Firm-specific, industry-specific and macroeconomic factors of life insurers’ profitability: Evidence from Canada. North American Journal of Economics and Finance, 51(August), 101068. https://doi.org/10.1016/j.najef.2019.101068
Meher, K. C., & Zewudu, T. (2020). Determinants of firm’s internals & macroeconomic factors on financial performance of Ethiopian insurers. DLSU Business and Economics Review, 29(2), 71–80.
Mogro, S. C., & Barrezueta, N. B. (2019). Determinants of profitability of life and non-life insurance companies: evidence from Ecuador. International Journal of Emerging Markets, 14(5), 831–872. https://doi.org/10.1108/IJOEM-07-2018-0371
Nugraha, D. P., Prayudiawan, H., & Sudariswan, E. (2021). Is There Relationships of Investment, Risk, Efficiency Levels of Financial Performance in Sharia Insurance in Indonesia? Enrichment : Journal of Management, 12(1), 166–171. https://enrichment.iocspublisher.org/index.php/enrichment/article/view/181
Olalekan, L. I. (2018). Effect of Liquidity Risk, Premium Growth on the Performance of Quoted Insurance Firms in Nigeria: A Panel Data Analysis. American Finance & Banking Review, 2(1), 42–51. https://doi.org/10.46281/amfbr.v2i1.128
Saleh, H. A., & Derbali, A. (2020). Which is Important in Defining the Profitability of UK Insurance Companies: Internal Factors or External Factors? Review of Economics and Finance, 18(4), 31–38. https://doi.org/10.55365/1923.X2020.18.04
Stephanie, F. G., & Ruslim, H. (2021). Pengaruh Rasio Keuangan Terhadap Kinerja Keuangan Perusahaan Asuransi. Pengaruh Rasio Keuangan Terhadap Kinerja Keuangan Perusahaan Asuransi Jurnal Kontemporer Akuntansi, 1(2), 68–77. www.money.kompas.com
Sugiyono. (2019). No Statistik Untuk Penelitian. Alfabeta.
Suwardjono. (2016). No Teori Akuntansi Perekayasaan Pelaporan Keuangan (Ketiga (ed.)). BPFE.
Tarsono, O., Ardheta, P. A., & Amriyani, R. (2020). The Influence of Net Premium Growth, Claim Ratio and Risk-Based Capital on the Financial Performance of Life Insurance Companies. 127(Aicar 2019), 65–68. https://doi.org/10.2991/aebmr.k.200309.015
Tsvetkova, L., Bugaev, Y., Belousova, T., & Zhukova, O. (2021). Factors affecting the performance of insurance companies in Russian federation. Montenegrin Journal of Economics, 17(1), 209–218. https://doi.org/10.14254/1800-5845/2021.17-1.16
Tuffour, J. K., Ofori-Boateng, K., Ohemeng, W., & Akuaku, J. K. (2021). Life Insurance Companies: Determinants of Cost Efficiency and Profitability. Journal of Accounting, Business and Management (JABM), 28(2), 1. https://doi.org/10.31966/jabminternational.v28i2.501
Vojinović, Ž., Milutinović, S., & Leković, B. (2020). Micro-specific profitability factors of the serbian insurance industry: A panel data estimation. E a M: Ekonomie a Management, 23(1), 135–155. https://doi.org/10.15240/tul/001/2020-1-010
Wali Ullah, G. M., Faisal, M. N., & Zuhra, S. T. (2016). Factors Determining Profitability of the Insurance Industry of Bangladesh. International Finance and Banking, 3(2), 138. https://doi.org/10.5296/ifb.v3i2.9954
Wareza, M. (2020). Astaga! Nasabah Sebut Gagal Bayar Kresna Life Capai Rp 6,4 T. CNBC Indonesia. https://www.cnbcindonesia.com/market/20200825164145-17-181908/astaga-nasabah-sebut-gagal-bayar-kresna-life-capai-rp-64-t
Zainudin, R., Mahdzan, N. S. A., & Leong, E. S. (2018). Firm Specific Internal Determinants of Profitability Performance: An Exsploratory Study of Selected Life Firms in Asia. Journal of Asia Business Studies, 133(5), 578–597.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
