ESTHER ROTUA EILENA, 1111031040 (2015) PENGARUH PERUBAHAN PSAK 28 (REVISI 2012) TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI KERUGIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.
|
Text
1. COVER LUAR.pdf Download (15kB) | Preview |
|
|
Text
3. ABSTRAK.pdf Download (6kB) | Preview |
|
|
Text
4. COVER DALAM.pdf Download (18kB) | Preview |
|
|
Text
7. RIWAYAT HIDUP.pdf Download (5kB) | Preview |
|
|
Text
8. PERSEMBAHAN.pdf Download (19kB) | Preview |
|
|
Text
9. MOTO.pdf Download (47kB) | Preview |
|
|
Text
10. SAN WACANA.pdf Download (195kB) | Preview |
|
|
Text
11. DAFTAR ISI.pdf Download (13kB) | Preview |
|
|
Text
12. DAFTAR TABEL.pdf Download (8kB) | Preview |
|
|
Text
13. DAFTAR GAMBAR.pdf Download (4kB) | Preview |
|
|
Text
14. DAFTAR LAMPIRAN.pdf Download (5kB) | Preview |
|
|
Text
ABSTRACT.pdf Download (7kB) | Preview |
|
|
Text
LEMBAR PENGESAHAN.pdf Download (456kB) | Preview |
|
|
Text
LEMBAR PERNYATAAN.pdf Download (309kB) | Preview |
|
|
Text
LEMBAR PERSETUJUAN.pdf Download (447kB) | Preview |
|
|
Text
1. BAB 1.pdf Download (153kB) | Preview |
|
|
Text
2. BAB 2.pdf Download (332kB) | Preview |
|
|
Text
3. BAB 3.pdf Download (231kB) | Preview |
|
![[img]](http://digilib.unila.ac.id/style/images/fileicons/text.png) |
Text
4. BAB 4.pdf Restricted to Registered users only Download (287kB) |
|
|
Text
5. BAB 5.pdf Download (93kB) | Preview |
|
|
Text
6. DAFTAR PUSTAKA.pdf Download (134kB) | Preview |
Abstract
Konvergensi IFRS di tahun 2012 menyebabkan adanya perubahan pada beberapa PSAK agar sesuai dengan standar internasional, salah satunya adalah PSAK 28 (Revisi 2012) mengenai Akuntansi Asuransi Kerugian. Penelitian ini bertujuan untuk mengetahui pengaruh perubahan PSAK 28 (Revisi 2012) tersebut mengenai Akuntansi Asuransi Kerugian, terhadap kinerja perusahaan asuransi kerugian di Indonesia. Ukuran kinerja keuangan yang digunakan adalah ROA, Solvency Margin Ratio, dan Likuiditas. Penelitian ini menggunakan metode purposive sampling dan diperoleh 10 perusahaan asuransi kerugian yang terdaftar di Bursa Efek Indonesia, dengan periode penelitian tahun 2010-2014. Data yang terkumpul kemudian diolah secara statistik menggunakan uji asumsi klasik, pengujian regresi linear sederhana, dan uji hipotesis. Berdasarkan hasil analisis yang dilakukan menunjukkan bahwa revisi PSAK 28 di tahun 2012 tidak berpengaruh terhadap ROA dan solvabilitas perusahaan asuransi kerugian, namun memiliki pengaruh terhadap likuiditas perusahaan asuransi kerugian walaupun dengan nilai yang kecil. Kata kunci : PSAK 28, asuransi kerugian, kinerja keuangan, likuiditas, ROA, solvency margin, laporan keuangan. ABSTRACT THE IMPACT OF CHANGES PSAK 28 (REVISED 2012) TOWARDS FINANCIAL PERFORMANCE OF GENERAL INSURANCE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE IFRS convergence in 2012 led to changes in some of PSAK to conform to international standards, one of which is PSAK 28 (Revised 2012) about Accounting for General Insurance. This study aims to determine the effect of changes in PSAK 28 (Revised 2012) towards the performance of general insurance companies in Indonesia. Financial performance measures used are ROA, Risk Based Capital (RBC) Ratio, and Liquidity. This study using purposive sampling method and acquired 10 insurance companies listed on the Indonesia Stock Exchange, with a 2010-2014 study period. The collected data is then processed statistically using classic assumption test, simple linear regression testing, and hypothesis testing. According to analysis carried out showed that the revised PSAK 28 in 2012 did not affect the RBC ratio of insurance companies, but has an effect on ROA and the liquidity of the insurance company. Keywords : PSAK 28, general insurance, financial performance, liquidity, ROA, RBC, financial statement.
| Item Type: | Other |
|---|---|
| Subjects: | H Ilmu Sosial = Social Sciences > HB Economic Theory H Ilmu Sosial = Social Sciences > HC Economic History and Conditions H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 7163893 . Digilib |
| Date Deposited: | 30 Dec 2015 08:33 |
| Last Modified: | 30 Dec 2015 08:33 |
| URI: | http://digilib.unila.ac.id/id/eprint/16437 |
Actions (login required)
 |
View Item |