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PENGARUH PENDAPATAN PREMI NETO, BEBAN KLAIM NETO DAN HASIL INVESTASI TERHADAP LABA KOMPREHENSIF PADA PT REASURANSI NASIONAL INDONESIA

RINA YUNITA

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Title PENGARUH PENDAPATAN PREMI NETO, BEBAN KLAIM NETO DAN HASIL INVESTASI TERHADAP LABA KOMPREHENSIF PADA PT REASURANSI NASIONAL INDONESIA
Author RINA YUNITA
Abstract Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh pendapatan premi neto, beban klaim neto, dan hasil investasi terhadap laba komprehensif pada PT Reasuransi Nasional Indonesia pada tahun 2005-2018. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari Laporan Keuangan Tahunan yang telah dipublikasikan oleh PT Reasuransi Nasional Indonesia tahun 2005-2018. Teknik pengambilan sampel yang digunakan adalah simple random sampling dengan dibantu oleh alat program statistika yaitu SPSS 20. Hasil penelitian ini adalah: (1) secara parsial variabel X1 tidak berpengaruh terhadap variabel Y; (2) secara parsial variabel X2 tidak berpengaruh terhadap variabel Y; (3) secara parsial variabel X3 berpengaruh terhadap variabel Y; (4) secara simultan variabel X1, X2, dan X3 berpengaruh terhadap variabel Y. Walaupun hasil penelitian ini menunjukkan bahwa pendapatan premi neto dan beban klaim neto tidak berpengaruh terhadap laba komprehensif secara parsial namun tetap harus diingat oleh perusahaan bahwa pendapatan premi neto dan beban klaim neto merupakan hal yang sangat penting selain faktor-faktor lain juga dapat mempengaruhi naik turunnya laba komprehensif perusahaan. Kata Kunci: pendapatan premi neto, beban klaim neto, hasil investasi, laba komprehensif.
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Repository Admin | 15 Jun 2021
Insurance marketing activities is one of the main pillars and so the spearhead in the insurance business both general insurance and life tnsuramce. Level of competition is getting tougher and harder i...