Shella Selfiani, - (2023) PENGARUH RISK BASED CAPITAL (RBC) TERHADAP PROFITABILITAS DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI : Studi Empiris Pada Perusahaan Subsektor Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2022. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
ABSTRAK Shella Selfiani (1901337) “Pengaruh Risk Based Capital (RBC) Terhadap Profitabilitas Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Subsektor Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2022)”. Dibawah bimbingan Dr. Maya Sari, S.E, MM. dan Netti Siska Nurhayati, S.E, MM. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Risk Based Capital (RBC) terhadap profitabilitas yang diukur berdasarkan Return On Equity (ROE) pada perusahaan subsektor asuransi yang terdaftar di Bursa Efek Indonesia periode 2013-2022. Penelitian ini menggunakan metode deskriptif dan verifikatif. Data yang digunakan dalam penelitian ini yaitu data sekunder. Populasi penelitian berjumlah 18 perusahaan subsektor Asuransi yang terdaftar di Bursa Efek Indonesia periode 2013-2022 dengan sampel berjumlah 11 perusahaan yang diambil menggunakan Teknik purposive sampling. Teknik analisis data yang digunakan adalah (1) Uji asumsi klasik (2) Analisis data panel dengan model regresi Common Effect Model (CEM) berdasarkan uji model yang terdiri dari Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier. (3) Analisis moderasi menggunakan Moderating Regression Analysis (MRA), dan (4) Uji Hipotesis melalui Uji Keberartian Regresi (Uji F), Uji Koefisien Determinasi (Adjusted R-squared) dan Uji Keberartian Koefisien Regresi (Uji t). Hasil pengujian menunjukkan bahwa Risk Based Capital dan Kepemilikan Manajerial berpengaruh terhadap Profitabilitas. Berdasarkan uji MRA penelitian ini menunjukkan bahwa Kepemilikan Manajerial termasuk kedalam variable moderasi semu, yaitu variable yang berperan sebagai variable moderasi dan variable independen. Berdasarkan uji t, hasil penelitian ini emnunjukkan bahwa Risk Based Capital berpengaruh positif dan signifikan terhadap Profitabilitas, serta Kepemilikan Manajerial memperlemah hubungan Risk Based Capital terhadap Profitabilitas. Kata Kunci: Risk Based Capital (RBC), Return on Equity (ROE), Profitabilitas, Kepemilikan Manajerial. ABSTRACT Shella Selfiani (1901337) "The Effect of Risk Based Capital (RBC) on Profitability with Managerial Ownership as a Moderating Variable (Empirical Study of Insurance Subsector Companies Listed on the Indonesia Stock Exchange for the 2013-2022 Period)". Under the guidance of Dr. Maya Sari, S.E, MM. and Netti Siska Nurhayati, S.E, MM. This study aims to identify and analyze the effect of Risk Based Capital on profitability as measured by return on equity (ROE) in the Insurance subsector which is listed on the Indonesia Stock Exchange for the 2013-2022 period. This research uses descriptive and verification methods. The data used in this study are secondary data sourced from the company's annual reports and financial statements. The research population is 18 insurance sub-sector companies listed on the Indonesia Stock Exchange for the 2013-2022 period. The samples taken amounted to 11 companies with purposive sampling technique. The techniques used are (1) Classic assumption test, (2) Panel data analysis with the Common Effect Model (CEM) regression model based on model tests consisting of Chow Test, Hausman Test, and Lagrange Multiplier Test. (3) Moderation analysis using Moderating Regression Analysis (MRA), and (4) Hypothesis Test through Regression Significance Test (F Test), Coefficient of Determination Test (Adjusted R-squared) and Regression Coefficient Significance Test (t test). Based on the results of the F test in this study, it shows that Risk Based Capital and Managerial Ownership have an effect on Profitability. Based on the MRA test, this study shows that Managerial Ownership is included in the pseudo moderating variables, namely variables that act as moderating variables and independent variables. Based on the t test, the results of this study indicate that Risk Based Capital has a positive and significant effect on Profitability, and Managerial Ownership weakens the relationship between Risk Based Capital and Profitability. Keywords: Risk Based Capital (RBC), Return on Equity (ROE), Profitability, Managerial Ownership.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Link Google Scholar : https://scholar.google.com/citations?user=yOITZ6wAAAAJ&hl=en SINTA ID Dosen Pembimbing Maya Sari : 5984857 Netti Siska Nurhayati : 5994146 |
| Uncontrolled Keywords: | Risk Based Capital (RBC), Return on Equity (ROE), Profitabilitas, Kepemilikan Manajerial |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Manajemen (non kependidikan) |
| Depositing User: | Shella Selfiani |
| Date Deposited: | 03 Oct 2023 06:30 |
| Last Modified: | 03 Oct 2023 06:30 |
| URI: | http://repository.upi.edu/id/eprint/108829 |
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