ANALISIS PERBEDAAN RASIO KEUANGAN SEBAGAI TOLOK UKUR KINERJA PERUSAHAAN ASURANSI UMUM JOINT VENTURE
Abstract: This research was
aimed to distinguish between Joint Venture General Insurance Companies that
have a good performance and those who are less performing well. This research
is a replication of the research that has been done by Soekarno and Azhari
(2009), with different variables, sample, and analyzed method. This difference
occurs because of differences in rating source, this research used the rating
of general insurance company from infobank magazine, while previous research
was rated by AAUI (Indonesia General Insurance Association). The purpose of
replication in this research was to determine whether differences in rating
source will affect the differences in research results.
Totally 14 samples of Joint Venture General Insurance Companies was used
in this research. Data analysis method that has been used is Kruskal Wallis
Test with SPSS 19 statistic program.
The surveys’ results showed that there was a significant different
between Joint Venture General Insurance Companies that have a good performance
and those who are less performing well. There are also four ratios which are
RBC, Technical Reverse to Investment Ratio, Investment to Technical Reverse and
Debt on Claims Ratio, and Expense Ratio that stand as the most influential
ratios to distinguish the performance of joint venture general insurance
companies. In addition, the result suggest business people to be concerned
toward those four ratios, to increase their companies’ performance.
Penulis: Dewi Pramita, Endang
Kiswara
Kode Jurnal: jpakuntansidd141132
