Analisis Perbandingan Kinerja Keuangan Early Warning System Perusahaan Asuransi Umum PMDN dan PMA di Indonesia

ABSTRAK

ANALISIS PERBANDINGAN KINERJA KEUANGAN EARLY WARNING
SYSTEM PERUSAHAAN ASURANSI UMUM PMDN DAN PMA
DI INDONESIA

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja
keuangan Early Warning System perusahaan asuransi umum PMDN dan
PMA di Indonesia. Populasi penelitian ini adalah semua perusahaan
asuransi umum PMDN dan PMA yang terdaftar di Otoritas Jasa Keuangan
tahun 2012-2015 yang berjumlah 76 perusahaan dan 26 perusahaan asuransi
umum PMDN dan PMA sebagai sampel penelitian. Teknis analisis yang
digunakan

adalah

Uji

Beda

Independent

Sample

T-test

dengan

menggunakan SPSS. Berdasarkan hasil penelitian, menunjukkan bahwa
terdapat perbedaan yang signifikan pada perusahaan PMDN dan PMA jika
dilihat dari 9 (sembilan) rasio Early Warning System yang terdiri dari rasio
Solvency

Margin,

Tingkat

Kecukupan

Dana,

Perubahan

Surplus,

Underwriting Ratio, Rasio Biaya Manajemen, Pengembalian Investasi,
Likuiditas, Agent’s Ballance to Surplus, Pertumbuhan Premi, dan Rasio
Retensi Sendiri. Dan tidak terdapat perbedaan yang signifikan pada
perusahaan PMDN dan PMA jika dilihat dari 4 (empat) rasio Early Warning
System yang terdiri dari Rasio Piutang Premi, Rasio Beban Klaim, Rasio
Komisi, dan Rasio Cadangan Teknis.
Kata Kunci: kinerja keuangan Early Warning System

Universitas Sumatera Utara

ABSTRACT

ANALYSIS COMPARATIVE OF FINANCIAL PERFORMANCE EARLY
WARNING SYSTEM DOMESTIC AND FOREIGN GENERAL INSURANCE
IN INDONESIA
This study aimed to analyze the comparison of the financial performance of the

Early Warning System general insurer domestic and foreign investments in
Indonesia. The study population was all general insurance companies registered
domestic and foreign investments in the Financial Services Authority in 20122015, amounting to 76 companies and 26 general insurance companies domestic
and foreign investments as samples. Technical analysis is different test
independent sample T-test using SPSS. Based on the results of the study showed
that there are significant differences in the company's domestic and foreign
investments when viewed from nine (9) ratio of the Early Warning System which
consists of solvency margin ratio, adequacy of capital fund, change in surplus,
underwriting ratio, ratio of management fees, investment yield ratio, liquidity
ratio, agent’s ballance to surplus, Premiums Growth ratio, and retention ratio.
And there are no significant differences in domestic and foreign companies when
viewed from four (4) ratio of the Early Warning System which consists of
receivables ratio of premiums to surplus, incurred loss ratio, commission rate,
and technical reserve ratio.

Keywords: Financial Performance Early Warning System

Universitas Sumatera Utara