Abstract :
The analysisof the financial performance of acompany issubstantial for knowingthe extent of achievement that has beenearnedby the companytowards theobjectivesthat are set in carrying out the process of production (operations) of the company. Analysis of the company's financial performance is also very helpful in the decision-making processby theusers ofthefinancial statements that are based on financial data presented by company.Therefore,a method of measurementis strongly needed to be used in analyzi ng the company's financial statements.
The methodused is comparative analytical methods : the financial-ratios analytical methods. Each of ratio will be interpretedto see the possibilities for alternative decision making and managerial implications , whichwill be useful for the development and financial -strength improvementof the companyin the future. Financial ratiois the numeralobtained fromcomparing onefinancial statemento another thathasa significant and relevant relationship. Financial ratios only simplifies the information that explains the relationship between two posts. Throughsimplification we can quicklyapprisethe relationship between earlierpostsand can compare itto other ratiosuntil we can get information and give a valuation.
The overall financial performances of PTPrudential Life Assuranceare quite good. It is characterized by an increase of total assets and total postal capital on the balance. However, the increase in total assets was also accompanied by an increaseof total postal of obligations.A good overallratio analytical resultswere also yielded. This can be seen in the liquidity components, solvency, and profitability thatwere quite satisfactory. However, the activity component is still not assatisfactoryas the other aspects, but hassignificantly improvedfrom 2011 until 2014.