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"Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi laba perusahaan asuransi kerugian di Indonesia. Gambaran kinerja perusahaan asuransi tercermin dari tingkat keberhasilan mengelola risiko yang dilihat dari besarnya keuntungan serta tingkat keberhasilan mengelola dana yang, dapat dilihat dari tingkat hasil investasi yang diperoleh.Penelitian ini menggunakan data sekunder yang diperoleh dari Data Perusahaan Asuransi Nasional pada Direkloral Asuransi Departemen Keuangan yang disajikan dalam lndonesian Insurance Directory dengan periode penelitian lahun 2000 sampai dengan 2004.Penelitian ini mengangkat dua Model Regresi Penelitian yaitu Model l menggunakan variabel bebas Premi Reasuransi Keluar, Rasio Klaim Bruto, Yield to lnvestment (YOI) dan Risk Base Capital (RBC) dan variabel bebas Laba Perusahaan Asuransi Kerugian. Sedangkan Model ll, yaitu dengan menambahkan variabel dummy pada persamaan regresi Model I. Variabel dummy pertama yang dimasukan adalah tentang jenis perusahaan asuransi (BUMN Swasta dan Patungan) dan variabel dummy yang kedua adalah ukuran tingkat kesehatan perusahaan asuransi yang direpresentasikan oleh batas minimum pencapajn RBC 120%, berdasarkan Keputusan Menteri Keuangan No. 481/KMK.07/1999.Pengujian adanya pelanggaran asumsi klasik, dilakukan pada Model I dengan menggunakan OLS (Ordinary Least Square), sedangkan pengujian terhadap hipotesis penelitian baik Model I maupun Model II dengan menggunakan PLS (Pooled Least Square).Hasil penelitian ini menunjukkan bahwa variabel bebas Premi Reasuransi Keluar (REASS). Rasio Klaim Bruto (RKB), Yield to Investment (YOI) dan Risk Based Capital (RBC) berpengaruh secara signifikan terhadap Laba Perusahaan Asuransi, dengan tingkat R-squared sebesar 0.2875S0. Semenlara itu dari hasil pengujian, penggunaan Model II ternyata lebih baik dari Model I, terbukti dari nilai Adjusted R-squared Model II yaitu 0.427537 lebih besar jika dibandingkan dengan Model I yaitu 0.264873. Berdasarkan pengujian one-tail, ternyata hasilnya menunjukkan bahwa Hipotesis pengaruh Premi Reasuransi Keluar dan Rasio Klaim Bruto tidak terbukti berpengaruh negatif terhadap Laba Perusahaan, sedangkan hipotesis pengaruh YOI dan RBC terbukti berpengaruh positif terhadap Laba Perusahaan. Selain itu, penelitian ini menunjukkan bahwa pengaruh jenis perusahaan antara BUMN dan non BUMN (Swasta dan Patungan) terbukti signifikan, demikian pula dengan penentuan tingkat batas minimum RBC juga berpengaruh secara signifikan tehadap Laba Perusahaan Asuransi.Penelitian ini memperlihatlcan bahwa variabel-variabel bebas yang dipergunakan dalam penelitian ini yaitu : Premi Reasuransi Keluar (REASS), Rasio Klaim Bruto, (RKB) Yield to Investment (YOI) dan Risk Based Capital (RBC) mempunyai pengaruh yang konsisten baik pada Model I maupun Model II, dan kesemua variabel bebas tersebut menunjukkan pengaruh positif terhadap Laba Perusahaan. Selain itu, berhasil pula diidentifikasi bahwa variabel Rasio Klaim Bruto ternyata merupakan variabel yang paling mempengaruhi Laba Perusahaan Asuransi jika dibandingkan dengan variabel bebas lainnya.Saran untuk pengembangan lebih lanjut dari penelitian ini adalah menggunakan variabel-variabel lain baik dari sektor industri asuransi sendiri maupun sektor makro perekonomian nasional dan global.

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The objective of this research is to obtain factors affecting the general insurance?s profit in Indonesia. By using secondary data taken from Indonesian Insurance issued by Insurance Directorate of Finance Department from 2000 to 2004. Performance of insurance company can be indicated by effectiveness of risk management of the large of profit and effectivness fund management of yield on investment.This research apply 2 (two) models of regression , Model I uses independent variable consisting of outward reinsurance premium, gross claim ratio, yield on investment (YOI) and risk base capital (RBC) whereas profit of the insurance companies as dependent variable. Model II of this research is by inserting dummy variable at regression equation of Model I. The first dummy variable includes the kind of insurance company (state owned enterprise, private company and joint venture company) and the second dummy variable is measurement ofthe insurance company's solvability which is represented by minimum level of 120% ratio RBC pursuant to decree of ministry of finance No. 481/KMK.07/1999.The test on the anomaly of classical assumption in Model I using OLS (Ordinary Least Square) whereas the testing of the research hyphotesis either Model I or Model II utilising PLS (Pooled Least Square).The result of research showed that Simultaneously outward reinsurance premium, gross claim ratio, yield on investment and risk based capital have impact significantly for the profit of the general insurance company at R-squared 0.287580 Meanwhile, model ll is better than Model I. This can be proved by the value of Adjusted R-squared model II at 0.427537 which is bigger than model I at 0.264873 Based on the one tails test showing that hyphotesis on the impact of outward reinsurance premium and gross claim ration can not be proved negatively toward the profit of the company, whereas the impact of yield on investment and risk base capital has impact positively to the company?s profit. Meanwhile, this research also showed there are impacts on the kind of the insurance company between state insurance company enterprises and non-state insurance company entreprises significantly as well as RBC towards the profit ofthe insurance company.This research identifies the four dependent variables i.e. outward reinsurance premium, gross claim ratio, yield on investment (YOI) and risk base capital (RBC) is consistent for Model I and Model II respectively. These variables again showing positive impact on the profit ofthe company. The variable of gross claim ratio is the highest Factors affecting the profit of the company compared with the other factors.Suggestion for the further research is using several variables into the models either insurance industry or national and global macroeconomic factors."

"Tujuan penelitian ini adalah untuk mengetahui bagaimana perbandinngan pengaruh Pendapatan Premi dan Hasil Investasi terhadap Laba pada Perusahaan Asuransi Umum di Indonesia tahun 2007-2011. Penelitian ini adalah penelitian kuantitatif dengan menggunakan metode Regresi Berganda. Setelah melakukan penelitian diketahui antara pendapatan premi dan hasil investasi berpengaruh signifikan terhadap laba perusahaan asuransi umum. Didapatkan bahwa pendapatan premi berpengaruh lebih signifikan terhadap laba jika dibandingkan hasil investasi. Untuk penelitian selanjutnya, peneliti menyarankan agar dapat dilakukan terhadap industri asuransi jiwa dan menambah variable yang mempengaruhi laba agar hasil penelitian yang didapatkan menjadi lebih akurat.

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The purpose of this study was to determine how the effects perbandinngan Premium Income and Profit on Investment for General Insurance Companies in Indonesia in 2007-2011. This research is a quantitative study using multiple regression method. After doing research note between premium income and investment returns significantly influence the profit of general insurance companies. It was found that the effect is more significant premium income to earnings when compared to the investment. For future studies, researchers suggested to be made to the life insurance industry and add variables that affect earnings results obtained in order to be more accurate."

"Penelitian ini bertujuan untuk menganalisis pengaruh faktor-faktor determinan yang diproksikan dengan Combined Ratio, Investment Performance, Liquidity, Premium Growth, profitabilitas, dan ukuran perusahaan terhadap tingkat kesehatan keuangan perusahaan asuransi yang diproksikan dengan rasio Risk Based Capital pada perusahaan asuransi kerugian yang tercatat di Otoritas Jasa Keuangan periode 2010-2014 dengan total observasi sebanyak 315 observasi. Dengan menggunakan analisis regresi logistik, didapatkan hasil bahwa Combined Ratio berpengaruh negatif signifikan terhadap tingkat kesehatan keuangan perusahaan asuransi. Sedangkan Premium Growth berpengaruh positif signifikan terhadap tingkat kesehatan keuangan perusahaan asuransi.

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This study aimed to analyzed determinant factors proxied by combined ratio, investment performance, liquidity, premium growth, profitability, and size of firm on financial health of insurance companies proxied by risk based capital ratio at listed general insurance companies in Otoritas Jasa Keuangan. This study took period of 2010-2014, which there are 315 observations. By using logit regression analysis, this study found a negative and significant effect of combined ratio on financial health of general insurance companies. Then there is a positive and significant effect of premium growth on financial health of general insurance companies."

"Tesis ini membahas tentang faktor-faktor yang mempengaruhi kinerja industri perusahaan sekuritas di Indonesia. Berdasarkan teori struktur, perilaku, dan kinerja maka kinerja perusahaan sekuritas yang diukur dengan profitabilitas dapat dipengaruhi oleh konsentrasi pasar (traditional hypothesis), pangsa pasar (differentiation hypothesis), dan efisiensi (efficiency structure hypothesis). Hasil penelitian lain menunjukkan bahwa  variabel makroekonomi seperti tingkat suku bunga acuan juga dapat mempengaruhi kinerja perusahaan. Tesis ini menggunakan regresi data panel dengan metode Estimated Generalized Least Square (EGLS) dengan efek acak yang secara statistik menunjukkan bahwa efisiensi, tingkat suku bunga acuan, dan pangsa pasar mempengaruhi profitabilitas perusahaan sekuritas. Sedangkan variabel lain yang mewakili konsentrasi pasar yaitu rasio konsentrasi secara statistik tidak mempengaruhi profitabilitas perusahaan sekuritas.

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This thesis discusses the factors that influence the performance of the securities firms in Indonesia. Based on the theory of structure, conduct, and performance (SCP), the firms performance, measured by profitability, will be influenced by market concentration (traditional hypothesis), market share (differentiation hypothesis), efficiency (efficiency structure hypothesis). Another theory stated that macroeconomic variables such as interest rate can affect firms performance. This thesis uses panel data regression with Estimated Generalized Least Square (EGLS) method with random effect which statistically shows that efficiency, interest rate, and market share affect profitability of securities firms. While other variable representing market concentration, concentration ratio does not affect profitability."

"[ABSTRAKSalah satu opsi manajemen risiko bagi perusahaan asuransi adalah denganmembagi atau mentransfer risiko yang ditanggungnya kepada perusahaanasuransi lain, yang disebut reasuransi. Konsep reasuransi ini memberikan banyakkeuntungan bagi perusahaan asuransi, sekaligus membebani perusahaan denganbiaya tertentu. Penelitian ini dilakukan untuk mengetahui faktor yangmemengaruhi kebutuhan jasa reasuransi pada perusahaan asuransi di Indonesiadengan melihat aspek loss ratio, gearing ratio, tingkat debt to equity ratio,volatilitas biaya klaim, volatilitas hasil investasi, jenis organisasi, dan konsentrasilini pertanggungan perusahaan. Dari hasil penelitian kepada perusahaan asuransikerugian sebanyak 64 perusahaan dari tahun 2010-2013, dapat ditarik kesimpulanbahwa kebutuhan reasuransi: sebanding dengan tingkat loss ratio, volatilitas biayaklaim, gearing ratio, dan ukuran perusahaan; berbanding terbalik dengan DER;berbanding terbalik dengan derajat konsentrasi lini pertanggungan, dandipengaruhi oleh jenis organisasi perusahaan.

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ABSTRACTAn option for risk management in insurance company is to transfer or divide theirrisk to other insurance company, this called reinsurance. The concept ofreinsurance is very helpful for insurance company with some benefits, yet causessome expenses. This study aimed to analyze what factors influence the demand ofreinsurance in Indonesia by considering loss ratio, gearing ratio, debt to equityratio, claim cost volatility, investment return volatility, organizational form, andbusiness concentration. From the study of 64 insurance company in Indonesiaduring 2010 ? 2013, it can be concluded that the need of reinsurance is: in linewith degree of loss ratio, claim cost volatility, gearing ratio, and company?s asset;inversely with DER and business concentration; also influenced by organizationalform.;An option for risk management in insurance company is to transfer or divide theirrisk to other insurance company, this called reinsurance. The concept ofreinsurance is very helpful for insurance company with some benefits, yet causessome expenses. This study aimed to analyze what factors influence the demand ofreinsurance in Indonesia by considering loss ratio, gearing ratio, debt to equityratio, claim cost volatility, investment return volatility, organizational form, andbusiness concentration. From the study of 64 insurance company in Indonesiaduring 2010 ? 2013, it can be concluded that the need of reinsurance is: in linewith degree of loss ratio, claim cost volatility, gearing ratio, and company?s asset;inversely with DER and business concentration; also influenced by organizationalform.;An option for risk management in insurance company is to transfer or divide theirrisk to other insurance company, this called reinsurance. The concept ofreinsurance is very helpful for insurance company with some benefits, yet causessome expenses. This study aimed to analyze what factors influence the demand ofreinsurance in Indonesia by considering loss ratio, gearing ratio, debt to equityratio, claim cost volatility, investment return volatility, organizational form, andbusiness concentration. From the study of 64 insurance company in Indonesiaduring 2010 ? 2013, it can be concluded that the need of reinsurance is: in linewith degree of loss ratio, claim cost volatility, gearing ratio, and company?s asset;inversely with DER and business concentration; also influenced by organizationalform.;An option for risk management in insurance company is to transfer or divide theirrisk to other insurance company, this called reinsurance. The concept ofreinsurance is very helpful for insurance company with some benefits, yet causessome expenses. This study aimed to analyze what factors influence the demand ofreinsurance in Indonesia by considering loss ratio, gearing ratio, debt to equityratio, claim cost volatility, investment return volatility, organizational form, andbusiness concentration. From the study of 64 insurance company in Indonesiaduring 2010 ? 2013, it can be concluded that the need of reinsurance is: in linewith degree of loss ratio, claim cost volatility, gearing ratio, and company?s asset;inversely with DER and business concentration; also influenced by organizationalform.;An option for risk management in insurance company is to transfer or divide theirrisk to other insurance company, this called reinsurance. The concept ofreinsurance is very helpful for insurance company with some benefits, yet causessome expenses. This study aimed to analyze what factors influence the demand ofreinsurance in Indonesia by considering loss ratio, gearing ratio, debt to equityratio, claim cost volatility, investment return volatility, organizational form, andbusiness concentration. From the study of 64 insurance company in Indonesiaduring 2010 ? 2013, it can be concluded that the need of reinsurance is: in linewith degree of loss ratio, claim cost volatility, gearing ratio, and company?s asset;inversely with DER and business concentration; also influenced by organizationalform., An option for risk management in insurance company is to transfer or divide theirrisk to other insurance company, this called reinsurance. The concept ofreinsurance is very helpful for insurance company with some benefits, yet causessome expenses. This study aimed to analyze what factors influence the demand ofreinsurance in Indonesia by considering loss ratio, gearing ratio, debt to equityratio, claim cost volatility, investment return volatility, organizational form, andbusiness concentration. From the study of 64 insurance company in Indonesiaduring 2010 – 2013, it can be concluded that the need of reinsurance is: in linewith degree of loss ratio, claim cost volatility, gearing ratio, and company’s asset;inversely with DER and business concentration; also influenced by organizationalform.]"

"Sumber daya manusia merupakan salah satu faktor penting dalam suatu perusahaan, sumber daya manusia yang memiliki kemampuan untuk mendukung perusahaan diperlukan agar perusahaan dapat bersaing di lingkungan pasar yang kompetitif. Salah satu cara yang digunakan agar karyawan dalam perusahaan itu memiliki kemampuan yang dibutuhkan adalah dengan pelatihan. Namun dalam pelaksanaan pelatihan sering kali terjadi kegagalan, seperti pelatihan tidak memperbaiki kinerja dan produktifitas perusahaan. Oleh karena itu perlu adanya proses pelatihan yang benar sehingga pelatihan dapat memberikan perubahan yang positif bagi perusahaan. Penelitian bertujuan untuk mengetahui faktor-faktor yang mempengaruhi keberhasilan pelatihan. Survei dilakukan untuk mendapatkan hasil penelitian. Hasil survei diolah melalui analisa statistik sehingga didapat faktor dominan yang mempengaruhi keberhasilan pelatihan, yaitu memenuhi kebutuhan yang dibutuhkan perusahaan dan terdapat job requirement yang dibutuhkan untuk jenjang karier yang lebih tinggi.

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Human resources are one of important factors in a company; human resources that have the capability to support the company are a necessity, so that they will be able to compete in a competitive market. One useful way to develop the essential skills of the employees in accompany is through training. However, failure can frequently occur during the implementation of a training: it does not improve the performance and productivity of the company. Therefore, a proper training is needed in order for the training to give a positive change for the company. This research aims to determine the factors that influence training success. A survey was conducted to obtain research result. The result of the survey were analyzed through a statistic analysis. As a result, the research finds the dominant factors affecting training success. Those result are: the training meets the need of the companies, and a job requirement is needed for higher career ladder."

"Penelitian ini dilakukan untuk mengetahui pengaruh dari profitabilitas, leverage, ukuran perusahaan, dan nilai perusahaan terhadap tingkat pengungkapan sukarela pada laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010. Pengungkapan sukarela pada laporan tahunan perusahaan diukur berdasarkan checklist yang dikembangkan oleh Akhtaruddin et al. (2009) dan disesuaikan kembali dengan peraturan X.K.6 Keputusan Ketua Bapepam dan LK Nomor : Kep-134/BL/2006. Metode analisis yang digunakan adalah cross section dengan proporsi kepemilikan manajemen dan indeks pengungkapan sukarela pada tahun 2009 (t-1) sebagai variabel kontrol. Hasil penelitian ini menemukan bahwa profitabilitas dan ukuran perusahaan mempengaruhi secara positif tingkat pengungkapan sukarela pada laporan tahunan perusahaan. Sedangkan, leverage dan nilai perusahaan, ditemukan tidak mempengaruhi pengungkapan sukarela secara signifikan. Penelitian ini juga menemukan bahwa variabel kontrol proporsi kepemilikan manajemen dan indeks pengungkapan sukarela pada tahun 2009 (t-1) mempengaruhi secara signifikan pengungkapan sukarela.

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The purpose of this research is to investigate the effect of profitability, leverage, firm size, and firm value on the level of voluntary disclosure in the annual reports of manufacture companies listed on the Indonesia Stock Exchange in the year of 2010. Voluntary disclosure on the annual reports is measured based on checklist developed by Akhtaruddin et al. (2009) and readjusted to X.K.6 Bapepam LK No. Kep-134/BL/2006. Analysis methodology used is cross section with managerial ownership proportion and voluntary disclosure index on year 2009 (t-1) as control variables.

The result finds that profitability and firm size affect the voluntary disclosure on company annual report positively. While, leverage and firm value, are found do not have significant influence on voluntary disclosure. This research also finds that control variables managerial ownership proportions and voluntary disclosure index on year 2009 (t-1) affect the voluntary disclosure significantly."

"Perusahaan Y merupakan salah satu nasabah Perusahaan Asuransi X yang telah melakukan klaim persalinan sectio caesarea dengan persentase 35% dari total klaim persalinan pada periode Februari 2011 - Januari 2012. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang berhubungan dengan tindakan sectio caesarea pada produk asuransi kesehatan managed care Perusahaan Asuransi X di Perusahaan Y. Desain penelitian cross sectional, dengan mengambil data sekunder dari transaksi klaim Perusahaan Asuransi X periode Februari 2011 - Januari 2012. Responden 180 peserta Perusahaan Asuransi X yang memanfaatkan pelayanan kesehatan persalinan. Hasil penelitian menunjukkan proporsi peserta persalinan dengan tindakan sectio caesarea sebesar 63 (35%) dari 180 total peserta persalinan produk asuransi kesehatan managed care Perusahaan Asuransi X. Didapatkan variabel yang berhubungan dengan tindakan sectio caesarea adalah penyakit penyerta. Atas dasar tersebut dianjurkan untuk melakukan evaluasi terhadap proses underwriting pada tahap seleksi risiko.

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Y company is one of the customers of Insurance X Company which has sectio caesarea?s childbirth claim with percentage 35% of the total labor claims in February 2011 - January 2012 period. The study conducted to determine the relation factors of the sectio caesarea action in managed care health insurance X products in Y company. Cross- sectional study design, by taking a secondary data from Insurance X Company claims transactions in February 2011 - January 2012 period. Respondents were 180 participans Insurance X Company that utilizes childbirth health care services.

The results showed the proportion of sectio caesarea action participants were 63 (35%) of 180 total participants childbirth managed care health insurance products Insurance X Company. The variable that related with the sectio caesarea action is the comorbid disease. On the basis of it is recommended to evaluate the underwriting process on the risk selection stage."

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Pada sebagian besar industri, digitalisasi mengalami perkembangan dan kemajuan yang cukup signifikan. Namun demikian, hal ini tidak terjadi pada industri asuransi. Anggapan paling umum terkait dengan alasan terbesar ketertinggalan industri asuransi adalah adanya pola pikir industri asuransi yang menganggap bahwa implementasi digital merupakan suatu komponen yang menambah ‘biaya operasi’ dan bukanlah  sebuah investasi yang harus dilakukan oleh perusahaan. Digitalisasi membawa perubahan pada metode distribusi perusahaan asuransi. Tujuan utama dari setiap bisnis adalah akuisisi, oleh karena itu penting untuk mengetahui faktor-faktor yang signifikan mempengaruhi pembelian jasa asuransi. Beberapa faktor yang digunakan dalam penelitian ini antara lain Akseptabilitas Syarat dan Ketentuan Asuransi, Kompetensi Perusahaan Asuransi, Perilaku Moneter terhadap Asuransi, dan Kemungkinan untuk Mengurangi Jumlah Premi yang Dibayarkan. Penelitian ini dilakukan menggunakan sequential mixed method analysis yang terdiri atas 2 fase yakni fase kualitatif dengan in-depth interview, dan kemudian dilanjutkan dengan fase kuantitatif dengan survei yang dinilai menggunakan skala Likert. Berdasarkan penelitian yang dilakukan, diketahui bahwa Akseptabilitas Syarat dan Ketentuan Asuransi dan Kompetensi Perusahaan Asuransi berpengaruh positif dan signifikan terhadap Keputusan dalam Membeli Jasa Asuransi. Sedangkan Perilaku Moneter terhadap Asuransi dan Kemungkinan untuk Mengurangi Jumlah Premi yang Dibayarkan tidak berpengaruh positif dan signifikan terhadap Keputusan dalam Membeli Jasa Asuransi.

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In most industries, digitalization has experienced significant progress and development. However, this did not happen in the insurance industry. The most common assumption related to this phenomenon is the mindset of the insurance industries which consider digitalization as a component that adds 'operating costs' and not an investment that must be done by the company. Digitalization affects the distribution method in insurance companies. As the main purpose of every businesses is acquisition, it is important to know the factors that significantly influence the purchase of insurance services. Some of the factors used in this study include Acceptability of Insurance Terms and Conditions, Insurance Company Competence, Monetary Behavior towards Insurance, and Possibility to Reduce Amount of Premium Paid. This research was conducted using sequential mixed method analysis which consists of 2 phases, namely the qualitative phase with in-depth interviews, and then continued with the quantitative phase with the survey assessed using Likert scale. Based on the research conducted, it is known that the Acceptability of Insurance Terms and Conditions and Insurance Company Competence have a positive and significant effect on Decisions in Purchasing Insurance Services. However, Monetary Behavior towards Insurance and Possibility to Reduce the Amount of Premium Paid do not have a positive and significant effect on Decisions in Purchasing Insurance Services.

 

 

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"ABSTRACTSkripsi ini membahas bagaimana auditor mengevaluasi kecukupan bukti audit. Bukti audit akan mendasari auditor dalam menyusun opininya. Analisis bukti audit meliputi prosedur yang dilakukan selama proses audit, jenis bukti audit yang diperoleh serta hasil audit. Semua bahasan diatas akan dibahas dalam sebuah kerangka studi kasus di Perusahaan Asuransi Kerugian, PT EFG Tbk, dengan pembatasan pada siklus klaim. Hasil penelitian menunjukkan bahwa bukti audit masih kurang maksimal dalam pengumpulannya.

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ABSTRACTThis paper discusses how auditors evaluate the adequacy of audit evidence. Audit evidence as underlying matters in preparing its opinion. Analysis of audit evidence includes procedures performed during the audit process, types of audit evidence obtained as well as audit results. All of the above will be discussed in a framework a case study in General Insurance Company, PT EFG Tbk, with restrictions on the claim cycle. The results of the study indicate that audit evidence is still less than the maximum results."