Jurnal Riset Keuangan dan Akuntansi (JRKA)
Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)

BANK DAN ASURANSI: PERAN KINERJA ASET PERBANKAN DALAM PENINGKATAN KINERJA ASURANSI

Yulianto, Krist Setyo (Unknown)
Hariwibowo, Ignatius Novianto (Unknown)



Article Info

Publish Date
27 Aug 2024

Abstract

Abstract  Banking industry transactions with the insurance industry have strong ties, in an effort to manage financial risk. Therefore, this study was conducted to provide an overview of the role of banking industry credit performance in improving the performance of the insurance industry. This research uses correlation and regression tests in the context of a description approach. The data used is banking and insurance performance data published on the Otoritas Jasa Keuangan website in 2022. This study assesses the correlation of non-perform asset (NPA) ratios in improving insurance performance assessed from four claim adequacy ratios, insurance session ratios, and investment to technical reserve ratios, in three insurance industry groups. The results of this study indicate that the NPA ratio has a weak correlation to the claim adequacy ratio, has a moderate to strong correlation for the insurance session ratio and investment to technical reserves. However, the results of this study show a very strong negative correlation between the NPA ratio and the insurance session ratio in the general insurance industry group. Thus, NPAs have an influence on the insurance session ratio. Keywords: insurance performance, non-performing assets, credit performance, financial risk

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Journal Info

Abbrev

jrka

Publisher

Subject

Economics, Econometrics & Finance

Description

JRKA (Jurnal Riset Keuangan dan Akuntansi) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Kuningan secara berkala dua kali dalam satu tahun yaitu pada bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Keuangan dan Akuntansi yang relevan ...