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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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PENGARUH BEBAN KLAIM DAN BEBAN USAHA TERHADAP LABA USAHA PT ASURANSI BINAGRIYA UPAKARA

Putri Melati Kresna Dewi | 14 Jun 2021
Penelitian ini bertujuan untuk mengetahui beban klaim, dan beban usaha terhadap laba usaha.Penelitian dilakukan terhadap perusahaan asuransi PT. Asuransi Binagriya Upakara Indonesia. Metode yang dig...