PENGARUH BEBAN KLAIM DAN BEBAN USAHA TERHADAP LABA USAHA PT ASURANSI BINAGRIYA UPAKARA PERIODE 2009 - 2018

Abstract

This study aims to determine the effect of claim expense, and operating expenses on operating income. The study was conducted on the insurance company PT. Asuransi Binagriya Upakara. The method used in this research is quantitative descriptive. The analysis test used is multiple linear regression with α = 0.05. The results and conclusions of this study indicate that: testing of significance t partially (statistical test t) This is the net claim expense (X1) has an effect on operating profit (Y). This is evidenced by the significant value of t of 0.002 (<0.05), and operating expenses (X2) have an effect on operating income (Y). This is evidenced by the significance value of t of 0.001 (<0.05). Simultaneous testing (statistical test F) of independent variables, namely net premium income, net claim expense, and operating expenses influence the dependent variable, namely operating income at PT. Asuransi Binagriya Upakara, by having a F-count value of 41.227> F-tabel value of 4.74 and F significance value of 0.001 less than alpha value of 0.05 (0.001 <0.05). The results of the analysis in this study indicate that the test coefficient of determination (R square) obtained a value of 0.899, which means operating income can be explained or influenced by x model factors, namely net premium income, net claim expense, and operating expenses of 89,9 %, and it can be said that there are other factors that can affect underwriting results by 10,1% and are influenced by other variables not examined by researchers such as investment returns and commissions.