TABULASI DATA PENGARUH PENGELOLAAN RISIKO DAN PENGUNGKAPAN INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN DI PERUSAHAAN ASURANSI DI INDONESIA

This study aims to analyze the effect of risk management and accounting information disclosure on the financial performance of insurance companies in Indonesia during the 2020–2024 period. A quantitative approach was employed using purposive sampling on annual reports and financial statements of insurance companies listed on the Indonesia Stock Exchange (IDX). Risk management is proxied by the Risk-Based Capital (RBC) ratio, while accounting information disclosure is measured using the Value Disclosure Index (VDI). Financial performance is proxied by Return on Assets (ROA). The results indicate that risk management has a positive effect on financial performance, as it helps minimize potential losses and enhances corporate stability. In addition, accounting information disclosure, as measured by the VDI, also positively influences financial performance by strengthening transparency, credibility, and investor confidence. This study highlights the importance of risk management practices and the quality of information disclosure in supporting sustainable financial performance in the insurance sector.