印尼、马来西亚和泰国提供定量和资本风险分析

Ngatimin Ngatimin
{"title":"印尼、马来西亚和泰国提供定量和资本风险分析","authors":"Ngatimin Ngatimin","doi":"10.32493/KEBERLANJUTAN.V3I2.Y2018.P869-883","DOIUrl":null,"url":null,"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","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2018-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"ANALISA KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, MALAYSIA DAN THAILAND MENGGUNAKAN ANALISIS RASIO DAN RISK BASED CAPITAL\",\"authors\":\"Ngatimin Ngatimin\",\"doi\":\"10.32493/KEBERLANJUTAN.V3I2.Y2018.P869-883\",\"DOIUrl\":null,\"url\":null,\"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\",\"PeriodicalId\":34691,\"journal\":{\"name\":\"Keberlanjutan\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-10-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Keberlanjutan\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32493/KEBERLANJUTAN.V3I2.Y2018.P869-883\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Keberlanjutan","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32493/KEBERLANJUTAN.V3I2.Y2018.P869-883","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

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
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ANALISA KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, MALAYSIA DAN THAILAND MENGGUNAKAN ANALISIS RASIO DAN RISK BASED CAPITAL
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
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
审稿时长
12 weeks
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信