Asuransi Pengaruh Pendapatan Premi, Beban Klaim dan Hasil Investasi terhadap Laba Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2022

Abstract

Insurance companies' profits fluctuated throughout 2018-2022 due to declining domestic economic growth and slowdown caused by the COVID-19 pandemic that began to enter Indonesia in 2020. There are several factors that affect an insurance company's profit, namely premium income, claim expense, and investment returns.

This study aims to determine the effect of premium income, claim expenses, and investment returns on profits in insurance companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period partially or simultaneously.

The research method used is quantitative. The population in this study is 18 insurance companies listed on the IDX for the 2018-2022 period. While the sample of this study used the purposive sampling method with a sample of 12 companies and 5 observation periods. In this study using classical assumption tests, multiple liner regression analysis, coefficients of determination, and hypothesis tests using partial and simultaneous tests.

The results of hypothesis testing from this study stated that the first hypothesis (H1) obtained a significance value smaller than 0.05 (0.001<0.05), the second hypothesis (H2) obtained a significance value smaller than 0.05 (0.000<0.05), the third hypothesis (H3) obtained a significance value smaller than 0.05 (0.001<0.05), and the fourth hypothesis (H4) obtained a significance value smaller <.001b < 0.05.

Based on the results of hypothesis testing, it can be concluded that partially premium income affects profits, claim expenses affect profits, investment returns affect profits, and simultaneously or together premium income, claim expenses, and investment returns affect insurance company profits.