dc.description.abstract | Solvabilitas merupakan kemampuan perusahaan dalam memenuhi semua kewajibannya apabila perusahaan dilikuidasi. Banyaknya faktor yang berpengaruh terhadap solvabilitas, maka penelitian ini akan menganalisis pengaruh profitabilitas, risiko underwriting, dan reasuransi. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, risiko underwriting, dan reasuransi terhadap solvabilitas perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2011-2016. Jumlah sampel yang digunakan dalam penelitian adalah 8 perusahaan. Metode analisis data dalam penelitian ini yaitu analisis regresi linier berganda. Pengujian hipotesis dilakukan dengan menggunakan uji secara parsial (uji t) dan uji secara simultan (uji F).
Hasil uji hipotesis menunjukkan bahwa secara simultan profitabilitas, risiko underwriting, dan reasuransi mempengaruhi solvabilitas perusahaan asuransi. Sedangkan secara parsial variabel profitabilitas dan risiko underwriting berpengaruh signifikan terhadap solvabilitas perusahaan asuransi. Berarti kenaikan profitabilitas dan risiko underwriting akan diikuti dengan kenaikan solvabilitas. Sedangkan variabel reasuransi tidak berpengaruh signifikan terhadap solvabilitas. Berarti kenaikan reasuransi tidak diikuti dengan kenaikan solvabilitas.
Solvency is the company's ability to meet all its obligations if the company is liquidated. The number of factors that affect the solvency, then this study will analyze the effect of profitability, underwriting risks, and reinsurance. This study aims to determine the effect of profitability, underwriting risk, and reinsurance on the solvency of insurance companies listed on the Indonesia Stock Exchange (IDX) period of 2011- 2016. The number of samples used in the study were 8 companies. Data analysis method in this research is multiple linear regression analysis. Hypothesis testing is done by using partial test (t test) and simultaneous test (F test).
Hypothesis test results show that simultaneously profitability, underwriting risk, and reinsurance affect solvency insurance companies. While the partial variable profitability and underwriting risk significantly influence the solvency of insurance companies. Means the increase in profitability and underwriting risk will be followed by an increase in solvency. While the reinsurance variable has no significant effect on solvency. This means that the increase in reinsurance is not followed by an increase in solvency. | id |