PENGARUH LIKUIDITAS, PROFIT INCOME DAN BEBAN UNDERWRITING TERHADAP SOLVABILITAS PADA PERUSAHAAN ASURANSI SYARIAH DI INDONESIA PERIODE 2020-2024

Ristina, delia (2025) PENGARUH LIKUIDITAS, PROFIT INCOME DAN BEBAN UNDERWRITING TERHADAP SOLVABILITAS PADA PERUSAHAAN ASURANSI SYARIAH DI INDONESIA PERIODE 2020-2024. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, profit income, dan beban underwriting terhadap solvabilitas perusahaan asuransi syariah di Indonesia pada periode 2020–2024. Solvabilitas merupakan indikator penting dalam mengukur kemampuan perusahaan dalam memenuhi kewajiban jangka panjangnya. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian korelasional dan teknik analisis regresi data panel. Sampel terdiri dari 15 perusahaan asuransi jiwa syariah yang memenuhi kriteria purposive sampling. Variabel likuiditas diukur dengan Current Ratio (CR), profit income dengan laba bersih, dan solvabilitas dengan Debt to Equity Ratio (DER). Hasil penelitian menunjukkan bahwa secara parsial, variabel likuiditas dan profit income tidak berpengaruh terhadap solvabilitas. Sebaliknya, beban underwriting berpengaruh positif dan signifikan terhadap solvabilitas. Secara simultan, ketiga variabel tersebut memiliki pengaruh positif dan signifikan terhadap solvabilitas. Temuan ini menegaskan bahwa pengelolaan beban underwriting yang efektif merupakan kunci penting dalam menjaga tingkat solvabilitas perusahaan asuransi syariah. Penelitian ini memberikan kontribusi dalam pengambilan keputusan strategis perusahaan, khususnya dalam pengendalian beban teknis dan peningkatan kesehatan keuangan jangka panjang. Kata Kunci: Likuiditas, Profit Income, Beban Underwriting, Solvabilitas, Asuransi Syariah ABSTRACT This study aims to analyze the effect of liquidity, profit income, and underwriting expenses on the solvency of sharia insurance companies in Indonesia in the period 2020–2024. Solvency is an important indicator in measuring a company's ability to meet its longterm obligations. This study uses a quantitative approach with a correlational research type and panel data regression analysis techniques. The sample consists of 15 sharia life insurance companies that meet the purposive sampling criteria. The liquidity variable is measured by the Current Ratio (CR), profit income by net profit, and solvency by the Debt to Equity Ratio (DER). The results of the study show that partially, the liquidity and profit income variables do not affect solvency. Conversely, underwriting expenses have a positive and significant effect on solvency. Simultaneously, these three variables have a positive and significant effect on solvency. This finding confirms that effective management of underwriting expenses is an important key in maintaining the solvency level of sharia insurance companies. This study contributes to the company's strategic decision making, especially in controlling technical expenses and improving long-term financial health. Keywords: Liquidity, Profit Income, Underwriting Expenses, Solvency, Sharia Insurance

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