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PENGARUH PENDAPATAN UNDERWRITING DAN BEBAN USAHA TERHADAP LABA SEBELUM PAJAK PT ASURANSI PURNA ARTHANUGRAHA

CINTHIA MARIA CAROLINA SIREGAR

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Title PENGARUH PENDAPATAN UNDERWRITING DAN BEBAN USAHA TERHADAP LABA SEBELUM PAJAK PT ASURANSI PURNA ARTHANUGRAHA
Author CINTHIA MARIA CAROLINA SIREGAR
Date Issued 12/10/2020
Subject underwriting
Abstract Laba sebelum pajak adalah laba bersih hasil usaha setelah ditambah/dikurangi rugi/laba yang berasal dari luar usaha pokok. Menghitung laba sebelum pajak sebenarnya tidak begitu sulit. Rumus umumnya adalah pendapatan dikurang biaya atau beban lain tanpa memasukkan pajak. Penelitian ini mengacu kepada laba sebelum pajak PT Asuransi Purna Artanugraha. Aspek penelitian ini adalah pendapatan underwriting (X1), beban usaha (X2) dan laba sebelum pajak (Y). Metode yang akan digunakan dalam penelitian ini adalah metode kuantitatif deskriptif. Teknik analisis data dalam penelitian kuantitatif menggunakan statistik dengan alat bantu program komputer Statistical Product and Service Solution (SPSS versi 25) dengan uji regresi linear berganda. Hasil analisis penelitian ini menemukan ada pengaruh dari pendapatan underwriting dan beban usaha terhadap laba sebelum pajak PT Asuransi Purna Artanugraha. Jadi, jika suatu perusahaan ingin meningkatkan laba sebelum pajak, perusahaan harus memantau pendapatan underwriting dan mengendalikan beban usaha.

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Repository Admin | 23 Mar 2021
Skripsi ini bertujuan untuk mengetahui bagaimana proses serta faktor-faktor apa sajayang digunakan oleh underwriter untuk menilai risiko dalam lini bisnis pesawat terbang, khususnya rangka pesawat dan...

ANALISIS PENGARUH PENDAPATAN PREMI DAN BEBAN KLAIM TERHADAP LABA BERSIH PT AIA FINANCIAL

Repository Admin | 23 Mar 2021
Penelitian ini bertujuan untuk mengetahui berapa besar pengaruh Pendapatan Premi dan Beban Klaim terhadap Laba Bersih secara parsial dan simultan. Penelitian ini dilakukan di PT AIA Financial pada per...

DAMPAK PANDEMI COVID-19 PADA PEMILIK RISIKO PELAKU EKONOMI MIKRO DAN STRATEGI PENANGULANGAN RISIKO

Repository Admin | 02 Mar 2021
Penyebaran virus korona memperlemah kegiatan ekonomi khususnya pada kegiatan ekonomi mikro. Pelaku ekonomi mikro yaitu sektor rumah tangga, Usaha Mikro Kecil Menengah (UMKM) dan korporat perlu meranca...

PERBEDAAN MINAT BELI ASURANSI MIKRO ANTARA PELAKU UMKM KECIL DAN MENENGAH DI KELURAHAN HARAPAN BARU, BEKASI UTARA

Administrator | 09 Mar 2021
Asuransi Mikro merupakan produk yang ditujukan kepada masyarakat berpenghasilan rendah khususnya pelaku UMKM sebagai mekanisme perlindungan atas risiko keuangan yang dihadapi. Pelaku UMKM rentan sekal...

VARIABLE REDUCTION SCHEMES BASED ON PRINCIPAL COMPONENT, CANONICAL CORRELATION AND PROCRUSTES ANALYSES

Repository Admin | 02 Mar 2021
This paper was concerning with the dimension reduction over data with two multivariable sets of variables. We examined the robustness of four schemes of variable reduction with respect to the degree o...