PENGUKURAN KINERJA KEUANGAN RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) BERDASARKAN PERUBAHAN LABA KOMPREHENSIF PADA PERUSAHAAN REASURANSI DI INDONESIA

Suhartono Suhartono (Sekolah Tinggi Manajemen Asuransi Trisakti)
Reimond Hasangapan Mikkael Napitupulu (Sekolah Tinggi Manajemen Asuransi Trisakti)
R.Muh Deddy Hanif Sardjito (Sekolah Tinggi Manajemen Asuransi Trisakti)

JURNAL LENTERA BISNIS
Vol. 12 No. 3 (2023): JURNAL LENTERA BISNIS, September 2023

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.