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PENGARUH PENDAPATAN PREMI DAN BIAYA KOMISI TERHADAP LABA BERSIH PADA 8 PERUSAHAAN ASURANSI YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2011-2017

Veronika Dwi Novian

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Title PENGARUH PENDAPATAN PREMI DAN BIAYA KOMISI TERHADAP LABA BERSIH PADA 8 PERUSAHAAN ASURANSI YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2011-2017
Abstract Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan premi dan biaya komisi terhadap laba bersih pada 8 perusahaan asuransi yang tercatat di bursa efek Indonesia periode 2011-2017. Metode yang digunakan dalam penelitian ini adalah metode eksperimen dengan desain faktorial 2 x 2. Teknik pemilihan sampel menggunakan purposive sampling. Uji analisis yang digunakan adalah anova 2 x 2 dengan α = 0,05 dan 0,01. Hasil dan kesimpulan penelitian ini menunjukan bahwa : 1) Adanya perbedaan yang sangat signifikan antara premi bruto dan premi neto terhadap laba bersih, hal imi terbukti dari data yang sudah diperoleh melaui uji analisis anova 2 x 2, dengan Fhitung (17.821) dari > Ftabel (7.53); 2) Terdapat perbedaan yang sangat signifikan antara komisi tinggi, premi bruto dan neto terhadap laba. Hal ini terlihat dari nilai anova 2 x 2 menunjukan Fhitung (18.234) dari > Ftabel ( 7.53); 3) Adanya pengaruh yang signifikan antara kelompok komisi rendah dengan premi bruto dan neto terhadap laba bersih perusahaan. Hal ini terbukti dari data yang diperoleh mellaui uji lanjut menggunakan uji scheefe, nilai Sig. 0,115 > 0,05 ; 4) Terdapat pengaruh interaksi antara pendapatn premi bruto, neto dan biaya komisi terhadap laba bersih perusahaan. Hal ini terbukti dari data yang diperoleh melalui uji lajut menggunakan uji scheefe dengan nilai Sig. 0,154 > 0,05. Kata kunci : Pendapatan Premi, Biaya Komisi, Laba Bersih.
Author Veronika Dwi Novian
Date Issued 08/22/2018
Subject LABA BERSIH, PENDAPATAN PREMI DAN BIAYA KOMISI

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