"ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN ASURANSI JIWA DAN ASURANSI UMUM SETELAH PENERAPAN IFRS 4 (PSAK 62)” (Studi Empiris Pada Perusahaan Asuransi Yang Terdaftar Di Bapepam-LK Tahun 2012)
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Institusion

Universitas Muhammadiyah Malang

Author

Nur Muyassarotul, Azizah

Subject

HB Economic Theory 

Datestamp

2015-01-07 02:13:57 

Abstract :
The objectives of this research is to know financial performances in life insurance and general insurance companies after applying IFRS 4 (PSAK 62) on 2012 and examine which one the better is between life insurance and general insurance companies that had listed in Bapepam-LK with financial performance. The tools of analysis are used with solvability ratio that used Risk Based Capital (RBC) ratio, profitability ratio used Cost Ratio (CR) and Investment Yield Ratio (IYR), thus with liquidity ratio which consist of Liquid Assets to Liability Ratio (LLAR) and Investment to Technical Ratio (ITR). Based on the result of analysis and discussion that have done then the researcher can make a conclusion. Financial performances in general insurance companies is better than life insurance companies which had listed in BAPEPAM-LK on 2012, because in general insurances companies are from five ratio which are researched, three ration are RBC, CR, and IYR which are healthy and two ratio are not healthy. Whereas in life insurance companies, which are get only two ratio, RBC and CR are healthy, three ratio are IYR, LALR, and ITR which are not healthy.