企业规模、对等关系、企业资产关系和风险资本对盈利能力的评估(伊斯兰总保险公司2014-2018年的实证研究)

Lulu Mardhiyah Sayekti, S. Santoso
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引用次数: 2

摘要

本研究的目的是确定公司规模、债务权益比、债务资产比和基于风险的资本对盈利能力的影响。研究期间为2014-2018年。本研究是一项定量研究,使用二手数据,并通过文献研究技术获得。采用有目的抽样方法进行抽样,其中在2014-2018年期间在金融服务管理局(OJK)注册的伊斯兰教业务部门的一般保险公司中获得了70个研究样本。分析方法为多元线性回归分析。本研究结果显示,公司规模对盈利能力有正向影响。负债权益比对盈利能力有负面影响。资产负债率对盈利能力没有影响。同时,风险资本对盈利能力有负向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Debt To Asset Ratio dan Risk Based Capital Terhadap Profitabilitas (Studi Empiris pada Perusahaan Asuransi Umum Unit Usaha Syariah Tahun 2014-2018)
The purpose of this study is to determine the effect of company size , debt to equity ratio, debt to asset ratio and risk based capital towards profitability. The research periods used are during 2014-2018. This research is a quantitative study that uses secondary data and was obtained by documentation and literature study techniques. Sampling was carried out using a purposive sampling method in which 70 research samples were obtained at general insurance companies of sharia business units registered at the Financial Services Authority (OJK) during  2014-2018. The analytical method used is multiple linear regression analysis. The results of this study showed that company size has a positive effect on profitability. Debt to equity ratio has a negative effect on profitability. Debt to asset ratio has no effect on profitability. Meanwhile, risk based capital has a negative effect on  profitability.
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