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Analysis of the Effect of Premium Income, Underwriting Ratios, Investment Returns, and Claims on Profit Growth in Insurance Companies Listed on the IDX in The 2017-2019 Period Utami, Dian; Yuliansyah , Yuliansyah
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.273

Abstract

This study aims to determine the effect of premium income, underwriting ratio, investment returns, and claims on profit growth. The sampling technique used a purposive sampling method, resulting in a sample of 14 insurance companies that met the criteria. Data analysis techniques used were classical assumption tests, multiple linear regression analysis, coefficient of determination, t-statistical tests, and simultaneous tests. The research results show that premium income and investment returns have a significant positive effect on profit growth. Underwriting and claims ratios did not significantly impact profit growth at insurance companies listed on the IDX in the 2017-2019 period. This study aims to determine the effect of premium income, underwriting ratio, investment returns, and claims on profit growth. The sample consisted of insurance companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The limitations of this study include the presence of outliers that needed to be removed, and the results showed that the independent variables in this study only contributed a small amount to profit growth, namely 33,1%. This research can be used as a reference for further researchers in examining premiums, underwriting ratios, investment returns, and claims in insurance companies.
Performance Evaluation Systems as a Management Control Mechanism: Its Impact on Trust and Job Performance Desriani, Neny; Yuliansyah , Yuliansyah; Evana, Einde
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.6438

Abstract

Purpose: This study aims to examine performance evaluation systems as a management control mechanism in shaping subordinates’ trust in their supervisors and examining its impact on job performance. Research Methodology: This study employs a survey-based approach using data collected from 103 teachers in private educational institutions in Indonesia. Data were obtained through structured questionnaires adapted from prior studies. Both measurement and structural models were examined using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0 software. Results: This study shows how performance evaluation systems can be used as a management control mechanism to improve work performance and build trust. The findings emphasize how crucial it is for organizational settings to have transparent and organized evaluation procedures. Conclusions: This study demonstrates that performance evaluation systems function as an effective management control mechanism in fostering trust and improving job performance. The results highlight the importance of structured and transparent evaluation processes in organizational settings. Limitations: This study's narrow focus on a particular institutional setting and small sample size may restrict how broadly the results may be applied. Contributions: This study contributes extends to the body of literature in management accounting by presenting actual data regarding the behavioral function of evaluation systems. It highlights trust as a key mechanism linking control practices to performance outcomes, offering practical insights for organizations in designing transparent evaluation systems.