ANALISIS RASIO KEUANGAN DAN RISK BASED CAPITAL UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN ASURANSI (Studi pada PT. Asei Reasuransi Indonesia (Persero) Periode 2011-2013)

Abstract

This research conducted to determine financial performance of insurance company PT. Asei Reasuransi Indonesia (Persero) in period 2011-2013 using analysis of financial ratio and Risk Based Capital method. Analysis of financial ratio that used in this research based on Statement of Financial Accounting Standards (SFAS) Number 28 about Loss Insurance Accounting. There is one ratio that not used in this research, namely Premium Receivable to Surplus Ratio. Risk Based Capital method that used in this research based on regulations which set by the government. This research is descriptive research with quantitative approach. The data source that used are primary data and secondary data. The whole result of research show that the financial performance of insurance company PT. Asei Reasuransi Indonesia (Persero) in period 2011-2013 is very good. The result of financial ratio analysis and Risk Based Capital show that all of ratio meet the normal limit, except Investment Yield Ratio. Investment yield ratio is still under the minimal limit. Although financial performance of the company is very good because the result is tend meet the standard, some financial ratio of the company have the weaknesses which is the percentage approached the normal limit. Keyword: Analysis of Financial Ratio, Risk Based Capital and Financial Performance of Insurance Company Abstrak Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan asuransi pada PT. Asei Reasuransi Indonesia (Persero) periode 2011-2013 dengan menggunakan metode analisis rasio keuangan dan Risk Based Capital . Analisis rasio keuangan yang digunakan berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 28 tentang Akuntansi Asuransi Kerugian. Terdapat satu rasio keuangan yang tidak digunakan dalam penelitian ini, yaitu Premium Receivable to Surplus Ratio . Metode Risk Based Capital yang digunakan berdasarkan peraturan yang ditetapkan pemerintah. Jenis penelitian ini termasuk dalam penelitian deskriptif dengan menggunakan pendekatan kuantitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Hasil penelitian secara keseluruhan menunjukkan bahwa kinerja keuangan perusahaan asuransi PT. Asei Reasuransi Indonesia (Persero) tahun 2011-2013 sudah sangat baik. Hasil analisis rasio keuangan dan Risk Based Capital menunjukkan bahwa semua rasio memenuhi batas normal, kecuali rasio pengembalian investasi. Rasio pengembalian investasi perusahaan masih di bawah batas minimal. Walaupun kinerja keuangan perusahaan sudah sangat baik karena hasilnya cenderung memenuhi standar, beberapa rasio keuangan perusahaan memiliki kelemahan dimana presentasenya mendekati batas normal. Kata Kunci: Analisis Rasio Keuangan, Risk Based Capital dan Kinerja Keuangan Perusahaan Asuransi

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