Analisis Pengaruh Struktur Modal Dan Risiko Operasional Terhadap Tingkat Profitabilitas Pada Perusahaan Asuransi Di Indonesia

Akubis: Jurnal Akuntansi dan Bisnis

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Field Value
 
Title Analisis Pengaruh Struktur Modal Dan Risiko Operasional Terhadap Tingkat Profitabilitas Pada Perusahaan Asuransi Di Indonesia
 
Creator Erna Ekawati, Wiwin
 
Subject Capital structure
operational risk
profitability
 
Description Research using data of insurance companies in Indonesia. analysis of capital structure produces insignificant effect Capital structure to Operational Risk. the results of the study show  that changes in capital structure have no significant impact on operational risk of an insurance company. This is because in the group of insurance companies make the capital structure is not a determining factor increase or decrease the operational risk of a company. Broadly speaking the source of funds used in the capital structure is the liabilities in the balance sheet consisting of own capital and long-term debt. The capital structure is not optimal will cause a large capital cost. When using debt as an element  of  financing  then have to pay interest,  where  the interest rate is higher with increasing debt. Influence is not significant Capital structure to Profitability shows that changes Capital structure has no significant impact on the profitability of an insurance company. Operational Risk has a positive and significant effect on Profitability. Means the greater the operational risk of the company faced then the profitability will also increase. At the time the company takes into account any risk factors encountered, including the operational risk factors derived from the internal company, then the maximum profitability level will also be obtained. Proper and timely use of long-term debt and in accordance with the strength of the company will have a major impact on the level of profitability of a company. Significant   Influence   Operational   Risks   to   Profitability indicate that changes in Operational Risks have a significant impact on the profitability of an insurance company.
 
Publisher Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang
 
Date 2018-07-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
text
 
Format application/pdf
 
Identifier https://akubis.journalwidyakarya.ac.id/index.php/akubis/article/view/37
10.37832/akubis.v3i01.37
 
Source Akubis: Jurnal Akuntansi dan Bisnis; Vol. 3 No. 01 (2018): AKUBIS: Jurnal Akuntansi dan Bisnis; 9-21
2503-4618
 
Language eng
 
Relation https://akubis.journalwidyakarya.ac.id/index.php/akubis/article/view/37/31
 
Rights Copyright (c) 2018 AKUBIS: Jurnal Akuntansi dan Bisnis
https://creativecommons.org/licenses/by-nc-nd/4.0
 

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