Aplikasi Risk Based Capital dan Rasio Keuangan dalam Penilaian Tingkat Kesehatan PT Asuransi Jiwasraya (Studi Kasus pada Periode Sebelum Kebangkrutan)

Abstract

This research has an objective, which is to measure the financial health of insurance company PT Asuransi Jiwasraya through Risk Based Capital and financial ratios amid the many cases being faced. Three financial ratios are used based on Statement of Financial Accounting Standards (PSAK) No. 28 concerning Accounting for Insurance for Losses. The Risk Based Capital method is used based on regulations established by the government. This type of research is included in descriptive research using a quantitative approach. The data source used in this study is secondary data obtained from the financial statements of insurance companies PT Asuransi Jiwasraya. The technique of data collection is done by taking from the financial statements of PT Asuransi Jiwasraya for the period 2008 - 2017 or the periods before bankruptcy. The overall results of this study indicate that the health of PT Asuransi Jiwasraya in 2008 to 2017 is good enough. The Risk Based Capital results tend to meet standards, some of the company's financial ratios experience some irregularities where the presentation approaches normal and unstable limits at certain times. Keywords