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>Analisis Rasio Keuangan dan Risk Based Capital untuk Menilai Kinerja Keuangan Perusahaan Asuransi (Studi pada PT. Asei Reasuransi Indonesia (Persero) Periode 2011-2013)
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Analisis Rasio Keuangan dan Risk Based Capital untuk Menilai Kinerja Keuangan Perusahaan Asuransi (Studi pada PT. Asei Reasuransi Indonesia (Persero) Periode 2011-2013)
This research conducted to determine financial performance of insurance company PT. Asei Reasuransi Indonesia (Persero) in period 2011-2013 using analysis of financial ratio and Risk Based Capital method. Analysis of financial ratio that used in this research based on Statement of Financial Accounting Standards (SFAS) Number 28 about Loss Insurance Accounting. There is one ratio that not used in this research, namely Premium Receivable to Surplus Ratio. Risk Based Capital method that used in this research based on regulations which set by the government. This research is descriptive research with quantitative approach. The data source that used are primary data and secondary data. The whole result of research show that the financial performance of insurance company PT. Asei Reasuransi Indonesia (Persero) in period 2011-2013 is very good. The result of financial ratio analysis and Risk Based Capital show that all of ratio meet the normal limit, except Investment Yield Ratio. Investment yield ratio is still under the minimal limit. Although financial performance of the company is very good because the result is tend meet the standard, some financial ratio of the company have the weaknesses which is the percentage approached the normal limit.
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