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Analisis Laporan Keuangan Pt Asuransi Jiwa Generali Indonesia Periode 2011-2016 (Menggunakan Metode Common Size Statement)
Doris Yondra Setiawan (2017) | Tugas Akhir | Akuntansi
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Ringkasan
Penelitian ini bertujuan untuk mengetahui posisi keuangan PT Asuransi Jiwa Generali Indonesia periode 2011-2016. Metode yang digunakan adalah metode common size statement dengan analisis vertikal yaitu membandingkan laporan keuangan dengan periode sebelumnya dan analisis horizontal yaitu membandingkan komponen rasio Investment Asset to Total Asset Ratio, Non Investment Asset to Total Asset Ratio, Total Liabilities Ratio to Total Liabilities and Equity, Total Equity to Total Liabilities and Total Equity, Total Expense to Total Revenue, dan Income Before Tax to Total Revenue dengan rata-rata industri asuransi jiwa. Jenis penelitian ini ada cross section. Hasil penelitian ini menunjukkan a.) Analisis vertikal : Posisi neraca 2011-2016 aset investasi mengalami kenaikan dan aset non investasi mengalami penurunan, dari sisi pasiva proporsi liabilitas mengalami penurunan dan proporsi modal sendiri (ekuitas) mengalami kenaikan. Di sisi laporan laba rugi proporsi beban mengalami penurunan dan laba(rugi) sebelum pajak mengalami perbaikan dengan tercatat rugi yang terus penurunan tiap tahun. B) analisis horizontal : Asset to Total Asset Ratio dibawah rata-rata industri, Non Investment Asset to Total Asset Ratio diatas rata-rata industri, Total Liabilities Ratio to Total Liabilities and Equity diatas rata-rata industri, Total Equity to Total Liabilities and Total Equity dibawah rata-rata industri, Total Expense to Total Revenue diatas rata-rata industri, dan Earning Before Tax to Total Revenue dibawah rata-rata industri. Kata Kunci: Analisis Laporan Keuangan, Analisis Common Size, Analisis Vertikal, dan Analisis Horizontal.
Ringkasan Alternatif
This research aims to know the financial position of PT Asuransi Jiwa Generali Indonesia period 2011-2016. The method using common size statement with vertical analysis i.e. Comparing with the previous period financial statements and analysis of horizontal i.e. compare component ratio of Investment Assets to Total Assets Ratio, Non Investment Assets to Total Assets Ratio, Total Liabilities Ratio to Total Liabilities and Equity, the Total Equity to Total Liabilities and Total Equity, Total Expense to Total Revenue, and Income Before Tax to the Total Revenue with the industry average life insurance. This kind of research is a cross section. The results of this research demonstrate a.) Vertical analysis: 2011-2016 balance sheet positions assets investment increase and non assets investment decreased, the proportion of liability has decreased and the proportion of own capital (equity) increase. On the side of the income statement, proportion of the expenses has decreased and the proportion of the profit (loss) before tax was undergo repairs with recorded loss that continues to decrease each year. B) horizontal analysis: Asset to Total Asset Ratio below the industry average, Non Investment Assets to Total Asset Ratio above the industry average, Total Liabilities Ratio to Total Liabilities and Equity above industry average, Total Equity to Total Liabilities and Total Equity is below the industry average, Total Expense to Total Revenue above the industry average, and Earning Before Tax to Total Revenue is below the industry average. Keywords: Analysis of financial statements, Analysis of common size statement, Vertical analysis, and Horizontal analysis.