TY  - GEN
CY  - UNIVERSITAS LAMPUNG
ID  - eprints84348
UR  - http://digilib.unila.ac.id/84348/
A1  - Emia , Rani Pepayosa
Y1  - 2024/06/14/
N2  - Penelitian ini bertujuan memberikan bukti empiris mengenai perbandingan nilai
Early Warning system dan Risk Based Capital dalam mengukur kinerja keuangan
perusahaan asuransi sebelum dan selama pandemi Covid-19. Indikator pengukuran
Early Warning System mengunakan rasio beban klaim. Pengambilan sampel
menggunakan metode purposive sampling dan diperoleh sampel sebanyak 18
perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun
2017-2022. Jenis data yang digunakan adalah data sekunder berupa laporan
keuangan yang dikumpulkan melalui situs resmi perusahaan dan bursa efek
Indonesia (BEI). Metode analisis data mengunakan statisik non parametrik yaitu
uji beda Wilcoxon Sign Rank Test dengan bantuan SPSS versi 27. Hasil penelitian
membuktikan bahwa terdapat peningkatan signifikan nilai Early Warning System
selama pandemi dibandingkan sebelum pandemi Covid-19. Nilai Risk Based
Capital tidak mengalami penurunan signifikan selama pandemi dibandingkan
sebelum pandemi Covid-19. Selain itu, dalam penelitian ini Early Warning System
dinilai lebih akurat dibandingkan Risk Based Capital karena memiliki standard
error yang lebih kecil.

Kata kunci: Kinerja keuangan, Pandemi, Early Warning System, Risk Based
Capital
This study aims to provide empirical evidence regarding the comparison of the
value of the Early Warning System and Risk-Based Capital in measuring the
financial performance of insurance companies before and during the Covid-19
pandemic. The Early Warning System measurement indicator uses the claim
expense ratio. Sampling using purposive sampling method and obtained a sample
of 18 insurance companies listed on the Indonesia Stock Exchange (IDX) for the
period 2017-2022. The type of data used is secondary data in the form of financial
reports collected through the company's official website and the Indonesia Stock
Exchange (IDX). The data analysis method uses non-parametric statistics, namely
the Wilcoxon Sign Rank Test with the help of SPSS version 27. The results prove
that there is a significant increase in the value of the Early Warning System during
the pandemic compared to before the Covid-19 pandemic. The Risk-Based Capital
value did not experience a significant decrease during the pandemic compared to
before the Covid-19 pandemic. In addition, in this study, the Early Warning System
is considered more accurate than Risk-Based Capital because it has a smaller
standard error.

Keywords: Financial Performance, Pandemic, Early Warning System, Risk Based
Capital.
PB  - FAKULTAS EKONOMI DAN BISNIS
TI  - ANALISIS KINERJA KEUANGAN PERUSAHAAN ASURANSI
SEBELUM DAN SELAMA PANDEMI COVID-19 BERDASARKAN
EARLY WARNING SYSTEM DAN RISK BASED CAPITAL
AV  - restricted
ER  -