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Analisis Kinerja Keuangan berdasarkan Rasio Early Warning System dan Risk Based Capital pada Perusahaan Asuransi Keuangan Syariah (Studi Kasus Pada PT Asuransi Takaful Umum Periode 2007-2011)
Aryati Amina Sari (2017) | Skripsi | Akuntansi
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Ringkasan
Penelitian ini dilakukan untuk menganalisis kinerja keuangan perusahaan Asuransi Kerugian Syariah menggunakan Early Warning System dan Risk Based Capital pada PT Asuransi Takaful Umum periode 2007-2011. Early Warning System (EWS) merupakan tolak ukur perhitungan dalam mengukur kinerja keuangan dan menilai tingkat kesehatan perusahaan asuransi di Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi fluktuasi tingkat solvabilitas, underwriting, beban klaim, likuiditas, retensi sendiri, cadangan teknis dan risk based capital (RBC) PT Asuransi Takaful Umum. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan publikasi PT Asuransi Takaful Umum melalui buku tahunan dan website. Alat analisis yang digunakan dalam penelitian ini adalah Early Warning System dan Risk Based Capital. Berdasarkan hasil perhitungan Early Warning System dan Risk Based Capital periode 2007-2011, menunjukkan bahwa kinerja keuangan PT Asuransi Takaful Umum periode 2007-2011 dapat dikatakan sehat. Tingkat solvabilitas selama lima tahun ≥30% sehingga dikatakan sehat, rata-rata tingkat underwriting selama lima tahun ≤40% sehingga dikatakan tidak sehat,rata-rata tingkat beban klaim selama lima tahun ≤42,12% sehingga dikatakan sehat, tingkat likuiditas selama lima tahun ≤120% sehingga dikatakan sehat, tingkat retensi sendiri selama lima tahun ≥70,44% sehingga dikatakan tidak sehat, tingkat cadangan teknis selama lima tahun ≥40% dan ≤60% sehingga dikatakan sehat dan rata-rata risk based capital (RBC) selama lima tahun ≤120% sehingga dikatakan tidak sehat. Kata Kunci: Analisis, Kinerja Keuangan, Early Warning System (EWS), Solvabilitas, Underwriting, Beban Klaim, Likuiditas, Tingkat Retensi Sendiri, Cadangan Teknis, Risk Based Capital (RBC).
Ringkasan Alternatif
This research was conducted to analyze the financial performance of Islamic Insurance companies use the Early Warning System and Risk Based Capital at PT Asuransi Takaful Umum period 2007-2011. Early Warning System (EWS) is a measure of calculation in measuring the financial performance and assess the level of health insurance companies in Indonesia. The purpose of this research was to determine and analyze the factors that affect the fluctuations of solvency rate, underwriting, claims expenses, liquidity, retention, technical reserves and risk based capital (RBC) PT Asuransi Takaful Umum. The data used in this research were obtained from published financial statements of PT Asuransi Takaful Umum through the yearbook and website. The analytical tool are used in this research is the Early Warning System and Risk Based Capital. Based on the results of the calculation of Early Warning System and Risk Based Capital period 2007-2011, shows that the financial performance of PT Asuransi Takaful Umum. Period 2007-2011 it can be said to be healthy. The ratio of solvency for five years reached ≥30%, so it can be said to be healthy. The ratio of underwriting for five years reached ≤40%, so it can be said to be unhealthy. The ratio of claims expense for five years reached ≤42,12% so it can be said to be healthy. The ratio of liquidity for five years reached ≤120% so it can be said to be healthy. The ratio of retention for five years reached ≥70,44%% so it can be said to be unhealthy. The ratio of technical reserves for five years reached ≥40% and ≤60%, so it can be said to be healthy and the ratio risk based capital (RBC) for five years reached ≤120%, so it can be said to be unhealthy. Keywords: Analysis, Financial Performance, Early Warning System (EWS), Solvency, Underwriting, Claims Expense, Liquidity, Own Retention, Backup Technical, Risk Based Capital (RBC).