ANALISIS KOMPARATIF KINERJA KEUANGAN PT ASURANSI MULTI ARTHA GUNA TBK DAN PT ASURANSI RAMAYANA TBK BERDASARKAN RASIO KEUANGAN

RIAWAN, ARDHANA NOVICA (2022) ANALISIS KOMPARATIF KINERJA KEUANGAN PT ASURANSI MULTI ARTHA GUNA TBK DAN PT ASURANSI RAMAYANA TBK BERDASARKAN RASIO KEUANGAN. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi Covid-19 telah mengakibatkan pertumbuhan ekonomi di Indonesia menurun. Salah satu sektor yang terkena dampak langsung dari adanya pandemi Covid-19 adalah industri perasuransian. Industri perasuransian selama masa pandemi mengalami penurunan premi karena adanya tekanan ekonomi yang menyebabkan daya beli masyarakat terganggu, sehingga peminat asuransi cenderung menurun sedangkan klaim asuransi justru semakin meningkat. Untuk mengetahui kinerja keuangan industri perasuransian sebelum dan saat pandemi berlangsung, penulis melakukan analisis terhadap rasio keuangan pada PT Asuransi Multi Artha Guna Tbk dan PT Asuransi Ramayana Tbk sebagai sampel dan membandingkannya dengan Asuransi Bina Dana Arta Tbk sebagai pembanding. Penulis menggunakan metode studi kepustakaan dan metode analisis kuantitatif dengan data sekunder yang diperoleh dari situs BEI dalam menganalisis kinerja keuangan perusahaan asuransi. Analisis kinerja keuangan ini menghasilkan empat rasio keuangan, yaitu rasio likuiditas, rasio struktur modal, rasio efisiensi manajemen aset, dan rasio profitabilitas. Hasil analisis kinerja keuangan menunjukkan bahwa PT Asuransi Ramayana Tbk Tbk rata-rata memiliki kinerja keuangan yang lebih tinggi dari PT Asuransi Multi Artha Guna Tbk. Selain itu, hasil analisis juga menunjukkan bahwa PT Asuransi Multi Artha Guna Tbk dan PT Asuransi Ramayana Tbk sama-sama mengalami penurunan pendapatan akibat pandemi Covid-19. Hasil analisis ini sejalan dengan tujuan penelitian yaitu untuk mengetahui pengaruh pandemi Covid-19 terhadap kinerja keuangan industri perasuransian./ COVID-19 pandemics has caused economic growth in Indonesia to decline. One of the sectors directly affected by COVID-19 pandemics is the insurance industry. The insurance industry during the pandemic experienced a decline in premium income due to economic pressures that disrupted people's purchasing power, so that insurance enthusiasts tended to decline while insurance claims increased. To determine the financial performance of the insurance industry before and during the pandemic, author perform a financial ratio analysis at PT Asuransi Multi Artha Guna Tbk and PT Asuransi Ramayana tbk as samples and compared them with Asuransi Bina Dana Arta Tbk as a comparison. Author uses literature study method and quantitative analysis method with secondary data obtained from the IDX in analyzing the financial performance of insurance companies. Financial performance analysis produces four financial ratios, these are liquidity ratio, capital structure ratio, asset management efficiency ratio, dan profitability ratio. The results of the financial performance analysis show that PT Asuransi Ramayana Tbk on average had a higher financial performance than PT Asuransi Multi Artha Guna Tbk. Furthermore, the results of the analysis also show that PT Asuransi Multi Artha Guna Tbk and PT Asuransi Ramayana Tbk have both experienced a decrease in income due to the COVID-19 pandemic. The results of the analysis are in line with the research objectives that to determine the effect of the COVID-19 pandemic on the financial performance of the insurance industry.

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