ANALISIS PENGARUH PREMI TERHADAP RETURN ON ASSET DENGAN BEBAN KLAIM SEBAGAI VARIABEL MEDIASI

Authors

DOI:

https://doi.org/10.26486/jramb.v7i1.1607

Keywords:

Premi, Klaim, ROA, Asuransi

Abstract

Penelitian ini bertujuan untuk menguji pengaruh premi terhadap ROA dengan Beban Klaim sebagai variabel Mediasi. Penelitian ini menggunakan metode kuantitatif. Populasi yang digunakan adalah populasi penelitian adalah perusahaan asuransi jiwa di Indonesia yang terdaftar di Otoritas Jasa Keuangan periode 2016 - 2020. Pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel 10 perusahaan asuransi dan jenis datanya adalah data sekunder. Metode pengumpulan data menggunakan metode dokumentasi, dengan teknik analisis statistik deskriptif, uji asumsi klasik. Analisis yang digunakan dalam penelitian ini adalah Analisis Jalur. Hasil penelitian menunjukkan bahwa premi berpengaruh positif signifikan terhadap klaim perusahaan asuransi jiwa, premi berpengaruh positif signifikan terhadap ROA pada perusahaan asuransi jiwa, klaim berpengaruh positif signifikan terhadap pengembalian aset pada perusahaan asuransi jiwa, klaim dapat memediasi antar premi. dan ROA di perusahaan asuransi

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Published

2021-05-31

Issue

Vol. 7 No. 1: Mei 2021

Section

Jurnal Riset Akuntansi Mercu Buana (JRAMB)

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