An Influence Of Psak 28, 36, 62 Implementation To The Technical Reserve And Underwriting Revenue In General Insurance

摘要

The general insurance is a business with specialization in protection to the endured in overcome of risk on lost, revenue lost, and liability to the third party in due to the uncertainty event. The study intends to review on how influences the establishment of reserve on premise that was not become a revenue yet (unearned premium reserve or Technical Reserve) according to the PSAK 62, 36, & 28 has influences to the underwriting revenue in general insurance business. Information reveal on influencing factor of total, period, and certainty level of future cash flow. Information reveals on how characteristic and expanse the business uses a financial instrument and specific risk of business and the management policy to mitigate the risk. By the result of differential t-test in found of unearned premium reserve, it is shows that there is a disparity with significance level of 5% arguing that unearner premium reserve had the powerful correlation and influences to the revenue. Moreover, under t-test has found that there is 95% of certainty level for unearner premium reserve variable that influences the revenue significantly.