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PENGARUH PERTUMBUHAN PREMI NETO, INTELLECTUAL CAPITAL, DAN TINGKAT KESEHATAN PERUSAHAAN TERHADAP PROFITABILITAS
This research aimed to test the influencemof net premium growth, intellectual capital and the level of company healthto the company profitability. In this research, net premium growth was measured by using net premium growth ratio formula. Then, intellectual capital was measured by counting up the result of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). While the company health level was measured by using Risk Based Capital (RBC) formula. Population in this research were companies that listed in the Indonesia Stock Exchange (IDX). Total research samples were 9 insurance companies that were determined by purposive sampling. Futhermore, analysis method used multiple linear regression analysis technique. Based on the analysis result, net premium had influence to the company profitability. This indicated that higher premium that the company earned would have potential increase for the company profitability. Moreover, Risk Based Capital (RBC) had influence on the company profitability, indicating every company which had higher Risk Based Capital (RBC) value also made profitability for company higher.
Keywords: Net premium growth, intellectual capital, risk based capital, profitability.
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