Analysis of Capital Relationships and Financial Statement Disclosures on the Net Profit Margin of Insurance Companies
DOI:
https://doi.org/10.35134/ekobistek.v10i2.42Keywords:
Relational Capital, Disclosure of Financial Statements, Net Profit MarginAbstract
The survey results on disclosure of financial statements, there were managers who did not disclose their
intangible assets. Judging from the development of financial accounting standards No. 19 which states
that not many companies have disclosed it. The phenomenon develops along with these standards. The
research objective is to assess the intellectuals of this standard. The purpose of this study is to analyze
capital relations and disclosure of financial statements on the margin on net income. The objects of this
research are eleven insurance business units. Collecting data from reference books and journals as well
as financial statement. Analysis of the data used with the help of partial tests and concurrent testing.
Based on the processed data, relationship capital has no impact on margins. Meanwhile, disclosure of
financial statements has an impact on net income. And the results together have an effect on the margins
on net income.
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