Supriyono, Agung Eko (2013) PENGARUH RISK BASED CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN ASURANSI SYARIAH : Studi Kasus Pada PT. Asuransi Takaful Umum Dan PT. Asuransi Takaful Keluarga Periode 2004-2010. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Batas Tingkat Solvabilitas (RBC) terhadap profitabilitas pada PT. Asuransi Takaful Umum dan PT. Asuransi Takaful Keluarga. Penelitian ini terdiri dari variabel independen yaitu Batas Tingkat Solvabilitas yang diukur dengan rasio Risk Based Capital (RBC) dan variabel dependen yaitu profitabilitas yang diukur dengan rasio Return on Assets (ROA) Return on Equity (ROE). Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Data yang digunakan adalah laporan keuangan tahunan PT. Asuransi Takaful Umum dan PT. Asuransi Takaful Keluarga periode 2004-2010. Metode statistik yang digunakan adalah analisis regresi linier sederhana, korelasi product moment, dan koefisien determinan dengan menggunakan SPSS versi 16. Berdasarkan hasil penelitian, dapat diketahui bahwa perkembangan Risk Based Capital dan profitabilitas pada PT. Asuransi Takaful Umum dan PT. Asuransi Takaful Keluarga mengalami trend yang fluktuatif. Dari hasil pengujian statistik dengan analisis regresi sederhana diperoleh Risk Based Capital memiliki pengaruh negatif terhadap profitabilitas pada PT. Asuransi Takaful Umum dan PT. Asuransi Takaful Keluarga. Berdasarkan analisis korelasi Pearson diperoleh bahwa terdapat hubungan antara Risk Based Capital dengan Profitabilitas dengan tingkat sedang dan kuat. Adapun besarnya persentase pengaruh Risk Based Capital terhadap profitabilitas ROA dan ROE pada Asuransi Takaful Keluarga adalah sebesar 36% dan 35%. Sementara itu besarnya persentase pengaruh Risk Based Capital terhadap profitabilitas ROA dan ROE pada Asuransi Takaful Umum adalah 55% dan 67,5%. Adapun sisanya sebesar 64% dan 65% untuk Asuransi Takaful Keluarga dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Sedangkan sisanya sebesar 45% dan 32,5% untuk Asuransi Takaful Umum dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. This study aims are to describe the development of RBC, to describe the development of profitability, and to determine the effect of Limitation of Solvability Level (RBC) on profitability at PT. Takaful General Insurance and PT Takaful Life Insurance. This study consists of independent variable as measured by the ratio of Risk Based Capital (RBC) and the dependent variable is profitability as measured by the ratio of Return on Assets ratio (ROA) Return on Equity (ROE). The method used in this study was descriptive and verification methods. The data used in this study was the annualy financial statements of PT. Takaful General Insurance and PT Takaful Life Insurance as of period 2004-2010. The statistical method used is a simple linear regression analysis, product moment correlation, and the determinant coefficient, all using SPSS version 16. According to the research, can be known that the development of Risk Based Capital and insurance profitability at PT. Takaful General Insurance and PT Takaful Life Insurance have a fluctuating trend. Based on statictic test result by the simple linear regression analysis, the Risk Based Capital has negative effect on the profitability of PT. Takaful General Insurance and PT Takaful Life Insurance. Based on Pearson correlation analysis found that there is a relationship between the Risk Based Capital to Profitability with medium and strong level. The contribution of the Risk Based Capital effect on the profitability of ROA and ROE in the PT Takaful Life Insurance is 36% and 35%. While The contribution of the Risk Based Capital effect on the profitability of ROA and ROE in the PT. Takaful General Insurance is 55% and 67.5%. While the remaining 64% and 65% for Takaful Life Insurance is influenced by other factors that not examined in this study. While the remaining 45% and 32.5% for PT. Takaful General Insurance are influenced by other factors that not examined in this study.
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | Universitas Pendidikan Indonesia > Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | DAM STAF Editor |
| Date Deposited: | 04 Nov 2013 08:01 |
| Last Modified: | 04 Nov 2013 08:01 |
| URI: | http://repository.upi.edu/id/eprint/2861 |
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