ANALISIS KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019

Penulis

  • Rahmah Yulianti
  • Mahdi Mahdi
  • Siti Sarah

DOI:

https://doi.org/10.33143/jecs.v8i2.2442

Abstrak

Tujuan penelitian ini adalah untuk menganalisis kinerja keuangan perusahaan asuransi yang terdaftar di Bursa Efek Indonesia periode 2015-2019 yang ditinjau dari rasio likuiditas, leverage dan profitabilitas. Populasi dalam penelitian ini berjumlah 16 perusahaan asuransi, sedangkan sampel atau subjek dalam penelitian ini berjumlah 50 sasaran pengamatan dari periode 2015-2019 yang berasal 10 perusahaan asuransi yang terdaftar di Bursa Efek Indonesia dengan teknik pengambilan sampel berdasarkan kriteria yang telah ditetapkan. Data sekunder dalam penelitian ini bersumber dari Indonesia Stock Exchange (IDX) atau biasa disebut dengan Bursa Efek Indonesia. Metode penelitian ini merupakan penelitian analisis deskriptif kuantitatif prosentase dengan kriteria penilaian kinerka keuamgan yang berpedoman terhadap Peraturan Menteri Keuangan Nomor 53/ PMK.010/ 2012. Hasil penelitian menemukan kinerja keuangan aspek current ratio terdapat 1 perusahaan yang kondisi keuangannya berada pada kriteria buruk berturut-turut selama 4 tahun yaitu perusahaan Maskapai Reasuransi Indonesia (MREI). Pada aspek cash ratio terdapat 1 perusahaan yang kondisi keuangannya pernah mengalami kondisi buruk, perusahaan Asuransi Bina Dana Arta Tbk (ABDA) pada tahun 2015 dan 2019. Pada aspek Debt to Total Assets Ratio (DAR) beberapa perusahaan memiliki kinerja buruk seperti perusahaan Asuransi Multi Artha Guna Tbk, Dayin Mitra Tbk, Jasa Tania Tbk dan Ramayana Tbk. Pada aspek Long Term Debt to Equity Ratio terdapat 1 perusahaan yang kondisi keuangannya selalu buruk, yaitu Bina Dana Arta Tbk (ABDA). Pada rasio return on investment (ROI), tidak ada perusahaan yang kondisi keuangannya buruk. Begitu juga pada aspek rasio return on equity, tidak ada kondisi keuangannya buruk periode 2015-2019. 

Kata kunci: Kinerja Keuangan, Rasio Likuiditas, Leverage Dan Profitabilitas.

 

The purpose of  this  study is to analyze the financial performance of insurance companies listed on the Indonesia Stock Exchange for the  2015-2019  period in terms of liquidity ratios, leverage and profitability.  The population in this  study was 16  insurance companies, while the sample or subjects in this  study amounted to 50  observation targets from the  2015-2019  period from 10 insurance companies which islisted on  the  Indonesia Stock Exchange with  sampling techniques based on predetermined criteria. Secondary data  in this study is sourced from the  Indonesia Stock Exchange (IDX) or commonly referred to as the Indonesia Stock Exchange. This research method is a quantitative descriptive analysis of percentages with the criteria for assessing the kinerka keuamgan which is guided by the Regulation of the Minister of Finance Number 53 / PMK.010 / 2012.  The results of the  study found that the  financial performance aspect of the  current ratio aspect was 1 company whose financial condition was on the criteria of being bad for 4 years, namely the Indonesian Reinsurance Certificate  (MREI) company.  In the cash ratio aspect  , there is 1 company whose financial condition has experienced bad conditions, the Asuransi Bina Dana Arta Tbk (ABDA) company in 2015 and 2019.  In the  aspect of Debt to Total Assets Ratio (DAR), several companies have poor performance such as Multi Artha Guna Insurance, Dayin Mitra Tbk, Jasa Tania Tbk and Ramayana Tbk. In the aspect of Long Term Debt to Equity Ratio there is 1 company whose financial condition is always bad, namely Bina Dana Arta Tbk (ABDA). In the  return on investment (ROI) ratio, there is no company whose financial condition is bad. Likewise, in the aspect of the return on equity ratio, there is no bad financial condition for the 2015-2019 period. 

Keywords:  Financial Performance, Liquidity Ratio, Leverage and Profitability.

Referensi

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