FIKRI, ANNISSA (2024) PENGARUH INTELLECTUAL CAPITAL, RISK BASED CAPITAL, DAN IMPLEMENTASI POJK TENTANG KESEHATAN KEUANGAN PERUSAHAAN ASURANSI & REASURANSI TERHADAP PROFITABILITAS PERUSAHAAN ASURANSI & REASURANSI DI INDONESIA. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to examine the influence of intellectual capital (which consists of value added capital employed, value added human capital, and structural capital value added), risk based capital, and the implementation of OJK Regulations Concerning the Health of Indonesian Insurance and Reinsurance Companies registered on the IDX for the 2013-2022 period. The sampling technique used purposive sampling technique and obtained 15 companies with 150 samples. This research is quantitative research using secondary data obtained from the Indonesian Stock Exchange website, related company websites, and others. The model used is the fixed effect model in panel data regression analysis. The results of this research show that the value added capital employed variable has a significant positive effect on ROA, the value added human capital variable has a significant positive effect on ROA, the structural capital value added variable has a significant positive effect on ROA, the risk based capital variable has a significant positive effect on ROA , and the POJK variable (Implementation of OJK Regulations Concerning the Health of Indonesian Insurance and Reinsurance Companies) has an insignificant positive effect on ROA. Simultaneously, the variables VACA, VAHC, SCVA, RBC, and POJK (Implementation of OJK Regulations Concerning the Health of Indonesian Insurance and Reinsurance Companies) have a significant effect on the ROA of Insurance and Reinsurance Companies in Indonesia listed on the IDX for the 2013-2022 period. Apart from that, the independent variables consisting of VACA, VAHC, SCVA, RBC, and POJK (Implementation of OJK Regulations Concerning the Health of Indonesian Insurance and Reinsurance Companies) are able to explain the ROA variable for Insurance and Reinsurance Companies in Indonesia of 83.71%.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh intellectual capital (yang terdiri dari value added capital employed, value added human capital, dan structural capital value added), risk based capital, dan implementasi Peraturan OJK Tentang Kesehatan Perusahaan Asuransi dan Reasuransi Indonesia yang terdaftar di BEI periode 2013-2022. Teknik pengambilan sampel menggunakan teknik purposive sampling dan diperoleh 15 perusahaan dengan 150 sampel. Penelitian ini merupakan penelitian kuantitatif menggunakan data sekunder yang diperoleh dari laman Bursa Efek Indonesia, laman perusahaan terkait, dan lainnya. Model yang digunakan adalah fixed effect model dalam analisis regresi data panel. Hasil dari penelitian ini menunjukkan bahwa variabel value added capital employed berpengaruh positif signifikan terhadap ROA, variabel value added human capital berpengaruh positif signifikan terhadap ROA, variabel structural capital value added berpengaruh positif signifikan terhadap ROA, variabel risk based capital berpengaruh positif signifikan terhadap ROA, dan variabel POJK (Implementasi Peraturan OJK Tentang Kesehatan Perusahaan Asuransi dan Reasuransi Indonesia) berpengaruh positif tidak signifikan terhadap ROA. Secara simultan, variabel VACA, VAHC, SCVA, RBC, dan POJK (Implementasi Peraturan OJK Tentang Kesehatan Perusahaan Asuransi dan Reasuransi Indonesia) berpengaruh signifikan terhadap ROA Perusahaan Asuransi dan Reasuransi di Indonesia yang terdaftar di BEI periode 2013-2022. Selain itu, variabel independen yang terdiri dari VACA, VAHC, SCVA, RBC, dan POJK (Implementasi Peraturan OJK Tentang Kesehatan Perusahaan Asuransi dan Reasuransi Indonesia) mampu menjelaskan variabel ROA Perusahaan Asuransi dan Reasuransi di Indonesia sebesar 83,71%. | ||||||
| Uncontrolled Keywords: | Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added, Risk Based Capital, POJK, Return On Assets Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added, Risk Based Capital, POJK, Return On Assets | ||||||
| Subjects: | H Social Sciences > HG Finance | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Ms Annissa Fikri | ||||||
| Date Deposited: | 10 Jul 2024 11:40 | ||||||
| Last Modified: | 16 Jul 2024 10:41 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/38025 |
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