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All Journal JURNAL LENTERA BISNIS Jurnal Ekonomi, Manajemen, Akuntansi
Suhartono Suhartono
Sekolah Tinggi Manajemen Asuransi Trisakti
Economics, Econometrics & Finance Social Sciences

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Journal : JURNAL LENTERA BISNIS

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PENGUKURAN KINERJA KEUANGAN RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) BERDASARKAN PERUBAHAN LABA KOMPREHENSIF PADA PERUSAHAAN REASURANSI DI INDONESIA Suhartono Suhartono; Reimond Hasangapan Mikkael Napitupulu; R.Muh Deddy Hanif Sardjito
JURNAL LENTERA BISNIS Vol. 12 No. 3 (2023): JURNAL LENTERA BISNIS, September 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i3.982

Abstract

This research was conducted to find out the effect of Return On Equity and Return On Assets on Changes in Comprehensive Income of Reinsurance Companies in Indonesia. Secondary data was obtained from the company's financial statements listed on the official website and the Indonesia Stock Exchange (IDX) in 2011- 2020. The following research test uses multiple linear regression analysis method. The results of this study are: (1) partial test results (t), there is no effect of ROE on changes in comprehensive income. (2) partial test results (t), there is no effect of ROA on changes in comprehensive income. (3) simultaneous test results (f) namely the influence between ROE and ROA on changes in comprehensive income. Keywords: Return On Equity, Return On Assets, Changes in Comprehensive Income.
Co-Authors Heppy Julianto Napitupulu Reimond Hasangapan Mikkael R. Muh Deddy Hanif Sardjito Yohanes Jhony Kurniawan