Aryadilla Putra
Universitas Nahdlatul Ulama Sidoarjo, Jawa Timur

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Pengaruh Manajemen Risiko terhadap Kinerja Keuangan: Studi Pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2022-2024 Aryadilla Putra; M. Mustaqim
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2482

Abstract

This study aims to analyze the influence of risk management, as proxied by financial risk (current ratio) and business risk (degree of operating leverage), on financial performance (return on assets) in insurance companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The phenomenon of profit fluctuations and the importance of maintaining solvency in the insurance sector are the primary background of this study. The research method used is quantitative with an associative approach, utilizing purposive sampling to obtain secondary data from the companies' annual financial reports. Data analysis was performed using multiple linear regression and classical assumption tests using SPSS software. The results indicate that, partially, financial risk and business risk have a significant influence on the financial performance of insurance companies. This finding confirms that optimal liquidity management and operational cost control are crucial in increasing the profitability of company assets. Simultaneously, risk management variables play a significant role in determining the stability of long-term financial performance in the insurance industry