ANALISA KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, MALAYSIA DAN THAILAND MENGGUNAKAN ANALISIS RASIO DAN RISK BASED CAPITAL

Authors

  • NGATIMIN NGATIMIN Universitas Pamulang

DOI:

https://doi.org/10.32493/keberlanjutan.v3i2.y2018.p869-883

Abstract

Abstract

To measure financial performance analysis using ratio analysis in accordance with PSAK 28 which consists of Underwriting Ratio, Loss Ratio, Commission Expense Ratio, Liability to Liquid Asset Ratio, Investment to Technical Reserve Ratio, Net Premium Growth, Own Retention Ratio. Parameter used in Indonesia is Risk Based Capital (RBC) in accordance with Decree of Minister of Finance No. 424 / KMK.06 / 2003. The results of the ratio analysis based on the report of annual report are Underwriting Ratio of Indonesia 24.09%, Malaysia 13.70% and Thailand 12.22%, Loss Ratio Indonesia 44.44%, Malaysia 55.99% and Thailand 60.05% Malaysian Revenue Commission 11.53%, Indonesia 11.99% and Thailand 19.40%, Malaysia Liquidity Ratio 83.45%, Indonesia 55.96% and Thailand 54.42%, Investments to Technical Ratio of Indonesia 685.36% , Thailand 318.18% and Malaysia 93.65%, Net Premium Growth Ratio Indonesia 21.56%, Malaysia 13.29% and Thailand 4.42% and Own Retention Ratio Thailand 851.72%, Malaysia 79.14% and Indonesia 72.12%. While his Risk Base Capital analysis is Thailand 907.58%, Malaysia 920.68% and Indonesia 415.07

 

Keywords: Financial Statement, Ratio Analysis, Risk Based Capital

Downloads

Published

2018-10-20

How to Cite

NGATIMIN, N. (2018). ANALISA KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, MALAYSIA DAN THAILAND MENGGUNAKAN ANALISIS RASIO DAN RISK BASED CAPITAL. Keberlanjutan : Jurnal Manajemen Dan Jurnal Akuntansi, 3(2), 869–883. https://doi.org/10.32493/keberlanjutan.v3i2.y2018.p869-883

Issue

Vol. 3 No. 2 (2018): Keberlanjutan

Section

Articles

License

Creative Commons License

Articles publised in Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi are licensed under Creative Commons Attribution 4.0 International License. You are free to :

  1. Share â€” copy and redistribute the material in any medium or format
  2. Adapt â€” remix, transform, and build upon the material for any purpose, even commercially.

Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.

By publishing in Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution 4.0 International License.