Pengaruh Pertumbuhan Aset dan Risiko Kredit terhadap ROA Perusahaan Asuransi di BEI Tahun 2019-2024
DOI:
https://doi.org/10.32502/mti.v11i1.2048Keywords:
Asset Growth, Credit Risk, Return on AssetAbstract
Purpose – This study aims to examine the effects of asset growth and credit risk on Return on Assets (ROA) in insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period.
Design/methodology – This study employed a quantitative approach using secondary data obtained from the annual financial statements of insurance companies listed on the IDX. Purposive sampling was applied, resulting in 13 companies with a total of 78 observations. Data were analyzed using multiple linear regression with the assistance of SPSS. The analysis included descriptive statistics, classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²).
Findings –The results reveal that asset growth and credit risk have a positive and significant effect on ROA. Asset growth significantly improves the profitability of insurance companies, while effective credit risk management also contributes positively to ROA. The coefficient of determination (R²) of 0.401 indicates that 40.1% of the variation in ROA is explained by asset growth and credit risk, whereas the remaining 59.9% is attributable to other factors outside the model. These findings imply that increasing asset capacity and managing credit risk effectively can enhance the profitability of insurance companies.
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