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All Journal Jejak digital: Jurnal Ilmiah Multidisiplin
Djalaludin Akbar
Universitas Muhammadiyah Bandung
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Rasio Beban Klaim dan Hasil Investasi terhadap Kinerja Keuangan Perusahaan Asuransi yang terdaftar di BEI Periode 2022-2024 Anggun Fitria Novianti; Fadila Siti Nuraeni; Djalaludin Akbar; Mutiara Hayandani; Alfiana Alfiana
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): JANUARI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/05rsnb55

Abstract

This study aims to analyze the effect of the claim expense ratio and investment returns on the financial performance of insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Financial performance is measured using Return on Assets (ROA) as an indicator of company profitability. This study employs a quantitative approach with an explanatory method and utilizes secondary data obtained from companies’ annual financial reports. The study uses census sampling, in which all insurance companies listed on the IDX during the 2022–2024 period are included as the research sample. The dataset consists of 18 insurance companies observed over three years, resulting in 54 panel data observations. Data analysis is conducted using panel data regression after classical assumption tests, processed with EViews 12 software. The results indicate that the claim expense ratio has no significant effect on financial performance, while investment returns have a positive and significant effect on the financial performance of insurance companies
Pengaruh Loan To Deposit Ratio (LDR) Dan Debt To Equity Ratio (DER) Terhadap Nilai Perusahaan Dimediasi Profitabilitas (ROA) Pada Perusahaan Perbankan Yang Terdaftar Di BEI Pada Periode 2020-2024 Fadila Siti Nuraeni; Djalaludin Akbar; Mutiara Hayandani; Anggun Fitria Novianti; Alfiana Alfiana
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): JANUARI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/p5jxxk72

Abstract

This study aims to examine the influence of Loan to Deposit Ratio (LDR) and Debt to Equity Ratio (DER) on firm value with profitability (Return on Assets/ROA) as a mediating variable in commercial banks listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The Indonesian banking industry faced significant challenges due to the COVID-19 pandemic, which affected liquidity, capital structure, and profitability. The data reveal that LDR fluctuated, declining in 2020–2021 as banks adopted a conservative stance to maintain liquidity, and rising again in 2022–2024 in line with economic recovery. DER remained relatively stable but showed a downward trend post-pandemic, reflecting stronger equity positions and improved liability management. Meanwhile, ROA consistently increased, indicating enhanced efficiency in asset utilization to generate profits. This research contributes theoretically to the development of financial management and banking studies, while providing practical implications for bank management, investors, and regulators in optimizing liquidity, leverage, and profitability strategies to enhance firm value. By emphasizing ROA as a mediating variable, this study addresses research gaps and offers empirical evidence on the simultaneous impact of LDR and DER on profitability and firm value in Indonesia’s major banks.
Co-Authors Alfiana Anggun Fitria Novianti Fadila Siti Nuraeni Mutiara Hayandani