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All Journal Dinasti Accounting Review
Mawardana, Aditya
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Economics, Econometrics & Finance

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The Effect of Financial Ratios on Financial Distress in Insurance Companies Mawardana, Aditya; Suzuda Pohan, Fanny
Dinasti Accounting Review Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i1.634

Abstract

This study aims to analyze the effect of Financial Ratios consisting of Claims Expense Ratio, Liquidity Ratio, Underwriting Ratio, and Own Retention Ratio to Financial Distress which is proxyed as RBC (Risk Based Capital) in Conventional Insurance Companies listed on the IDX on period 2017 – 2021, using the panel data regression analysis method. The model chosen in this research is the Fixed Effect Model (FEM). The technique used in sampling was purposive sampling of 13 companies. From the results of research that has been done that produces a Claim Expense Ratio, Liquidity Ratio, Underwriting Ratio, Own Retention Ratio collectively have a significant effect on Financial Distress. And from the partial test results in this study, the Claim Expense Ratio has a negative and significant effect on Financial Distress, the Liquidity Ratio has a negative and significant effect on Financial Distress, the Underwriting Ratio has no effect on Financial Distress, and the Own Retention Ratio has no effect on Financial Distress.
Co-Authors Suzuda Pohan, Fanny