ANALISIS RISK BASED CAPITAL UNTUK MENILAI KINERJA KEUANGAN PADA PT LIPPO GENERAL INSURANCE TBK TAHUN 2014 - 2018

Gugun Anggara Eddy Soegiarto Rina Masithoh Haryadi

Abstract


The development of insurance services makes incsurance an important pillar in finance, therefore the government has set health requirements set out in kepmen number 424/kmk.06/2003 Concerning Financial Healt of Insurance Companies and Reasurance Companies. The determined health leads to the level of solvency of insurance and reasurance companies calculated by Risk Based Capital method, which means that each insurance company and reasurance company must meet the level of solvency of at least 120% from the risk of loss tha may arise as a result of deviations in wealth and liability management. This study aims to analyze Risk Based Capital to assess the financial performance of PT Lippo General Insurance Tbk in 2014 – 2018.

The basic theory in this research is financial management that focuses on the Risk Based Capital method as measured by the solvency ratio (dept to assets ratio). This research was conducted on the balance sheet of PT Lippo General Insurance Tbk.

The analytical tool used in the solvency ratio (dept to assets ratio) and the Risk Based Capital method based on kepmen number 424/kmk.06/2003. The data required is 5 years, namely in 2014, 2015, 2016, 2017, and 2018 data was obtained from Bursa Efek Indonesia.

The result of this study indicated tha PT Lippo General Insurance Tbk has the ability to cover its liabilities very well, as seen from the balance sheet, the number of customers, investment and obligation that must be fulfilled by the company for five years illustrates that the number of assets and liabilities changes every year. This can be proven by the writer using debt to assets ratio anaylis and Risk Based Capital to assess the financial performance of PT Lippo General Insurance Tbk from 2014, 2015, 2016, 2017, and 2018 which is very good and is far above the minimum solvency level limit stipulated by the government in kepmen number 424/kmk.06/2003 which is 120%.


Keywords


Financial Balance Sheet, Risk Based Capital, Health Level

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References


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