e_Jurnal Ilmiah Riset Akuntansi
Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019

ANALISIS PENGARUH RASIO KEUANGAN RISK BASED CAPITAL DAN EARLY WARNING SYSTEM TERHADAP FINANCIAL SOLVENCY PADA PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA

Muhammad Rofiudin (Unknown)
Maslichah Maslichah (Unknown)
Afifudin Afifudin (Unknown)



Article Info

Publish Date
26 Jul 2019

Abstract

ABSTRACT This research was conducted to analyze the effect of Risk Based Capital and the Early Warning System Ratio on Financial Solvency at Sharia Life Insurance Companies in Indonesia. The sample in this study was a Sharia Life Insurance service company that is already on the OJK list and published financial reports in the research period, namely 2015 - 2017. The analytical technique used was Multiple Linear Regression using SPSS 20 For Windows software. Based on the results of hypothesis testing. Simultaneous test results concluded that simultaneously the RBC and EWS variables in which there is a ratio of claim expenses, surplus changes, liquidity ratio, management cost, and premium growth ratio affects the Financial Solvency. The partial test results show that the surplus changes ratio, Claim Load Ratio, and Risk Based Capital does not affect Financial Solvency. While the management cost ratio, Liquidity Ratio and Influential Growth of Influence on Financial Solvency.Keywords    :Risk Based Capital and Early Warning System ratio, Financial Solvency.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...