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

Keberlanjutan Pub Date : 2018-10-20 DOI:10.32493/KEBERLANJUTAN.V3I2.Y2018.P869-883

Ngatimin Ngatimin

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Abstract

AbstractTo 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

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印尼、马来西亚和泰国提供定量和资本风险分析

摘要根据PSAK 28，使用比率分析来衡量财务业绩分析，该比率分析包括承保比率、损失比率、佣金支出比率、负债与流动资产比率、投资与技术储备比率、净保费增长率、自有保留率。根据财政部长第424/KMK.06/2003号法令，印度尼西亚使用的参数为基于风险的资本（RBC）。基于年报报告的比率分析结果为：印度尼西亚的承保比率为24.09%，马来西亚为13.70%，泰国为12.22%，损失比率为44.44%，马来西亚为55.99%，泰国为60.05%，马来西亚税务委员会为11.53%，印度尼西亚为11.99%，泰国为19.40%，马来西亚流动性比率为83.45%，印度尼西亚为55.96%，泰国为54.42%，印尼的投资技术比为685.36%，泰国为318.18%，马来西亚为93.65%，净保费增长率为21.56%，马来西亚为13.29%，泰国为4.42%，自有保留率为851.72%，马来西亚为79.14%，印度尼西亚为72.12%。而他的风险基本资本分析为泰国为907.58%，马来西亚为920.68%，印度尼西亚为415.07关键词：财务报表，比率分析，基于风险的资本

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Keberlanjutan

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12 weeks