Pengaruh Tingkat Solvabilitas, Hasil Investasi dan Beban Klaim Terhadap laba Pada PT. Asuransi PLN

Abstract

PT Asuransi PLN, as part of the PT PLN (Persero) group, plays a role in meeting insurance needs, particularly in the energy and infrastructure sectors. This study aims to analyze the effects of solvency ratios, investment returns, and claims expenses on the profits of PT Asuransi PLN. The method used is multiple linear regression with a quantitative approach. The independent variables in this study consist of solvency ratio (X₁), investment returns (X₂), and claim expenses (X₃), while the dependent variable is profit (Y). The results of the analysis show that investment returns (p-value = 0.00825) have a positive and significant effect on profit, while the solvency ratio (p-value = 0.91940) does not have a significant effect at the 5% significance level. The results of the classical assumption tests indicate that the model satisfies the assumption of normality (Shapiro-Wilk p-value = 0.6461), exhibits no autocorrelation (Durbin-Watson p-value = 0.5584), and shows no heteroscedasticity (Breusch-Pagan p-value = 0.2482). Furthermore, the Variance Inflation Factor (VIF) values for solvency ratio (4.69), investment returns (1.02), and claims expense (4.7) are below the 10% threshold, indicating the absence of serious multicollinearity in the model. Overall, the regression model used is suitable for analyzing the effect of independent variables on the profits of PT Asuransi PLN.