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Penilaian Tingkat Kesehatan Keuangan Pada Perusahaan Panin Insurance Tbk Periode 2011-2015
Atep Pebi Ishak (2018) | Tugas Akhir | Akuntansi
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Ringkasan
Penelitian ini merupakan penelitian untuk mengetahui tingkat kesehatan keuangan perusahaan Panin Insurance Tbk Periode 2011-2015. Metode penelitian yang digunakan adalah metode analisis rasio keuangan. Objek penelitian yang digunakan dalam penelitian ini adalah PT Panin Insurance Tbk. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan tahunan PT Panin Insurance Tbk berupa neraca dan laporan laba rugi. Data tersebut diperoleh dari website resmi PT Panin Insurance Tbk. Alat analisis data yang digunakan dalam penelitian ini adalah adalah Metode Analisis Rasio Keuangan. Berdasarkan hasil penelitian menurut Peraturan Menteri Keuangan No. 53/PMK 010/2012 diketahui bahwa nilai Risk Based Capital PT Panin Insurance menunjukan nilai yang ditentukan pemerintah. Sedangkan hasil penelitian menurut Statement of Corporate Intent PT. Asuransi Jasa Indonesia (Persero) Rasio klaim perusahaan kurang berhasil karena kurang dapat menurunkan angka rasio. Rasio Investasi perusahaan kurang berhasil dikarenakan rasio investasi berfluktuatif menurun selama periode penelitian sehingga perusahaan kurang mampu menghasilkan laba dari suatu investasi. Rasio pertumbuhan premi perusahaan kurang berhasil dalam mengelola pertumbuhan preminya sehingga perusahaan mengalami penurunan pendapatan premi. Bahkan ditahun 2012 perusahaan memperoleh nilai di angka minus. Kata kunci: Risk Based Capital, Rasio Klaim, Rasio Investasi, Rasio Pertumbuhan Premi, Tingkat kesehatan, Asuransi.
Ringkasan Alternatif
This research is a research to know the financial soundness of the company Panin Insurance Tbk Period 2011-2015. The research method used is the method of financial ratio analysis. The object of research used in this research is PT Panin Insurance Tbk. The data used in this research is obtained from the annual financial statements of PT Panin Insurance Tbk in the form of balance sheet and income statement. The data is obtained from the official website of PT Panin Insurance Tbk. The data analysis tool used in this research is the Financial Ratio. Analysis Method.Based on the results of this study according to Regulation of the Minister of Finance No. 53 / PMK 010/2012 note that the financial health of PT Panin Insurance Risk Based Capital value above the government determined value is above 120%, although the value of Risk Based Capital decreased. Based on the results of research according to Statement of Corporate Intent PT. Asuransi Jasa Indonesia (Persero) The company's claim ratio is less successful because it is less able to decrease the ratio so that it can be concluded that the higher burden of corporate claims that will reduce the company's revenue. The company's investment ratio is less successful due to declining investment ratio during the study period so that the company is less able to generate profit from an investment. The company's premium growth ratio is less successful in managing its premium growth so that the company experiences a decrease in premium income. Even in 2012 the company earned the minus value. Keywords: Risk Based Capital, Claim Ratio, Investment Ratio, Ratio of Premium Growth, Health Level, Insurance.