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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SELAMA PANDEMI COVID-19 (STUDI EMPIRIS PADA PERUSAHAAN ASURANSI UMUM YANG TERDAFTAR DI BEI)

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This study aims to compare the financial performance of companies before and during the Covid-19 pandemic. The research object is general insurance companies listed on the BEI from 2016 to 2023. The sample size consists of 8 companies with a total of 64 observation data. Financial performance is measured using solvency ratio, underwriting ratio, claims ratio, investment return ratio, liquidity ratio, retention ratio, and technical reserve ratio. This study adopts a comparative research approach. Data analysis techniques include descriptive statistical analysis and Wilcoxon test using SPSS 26. The results indicate significant differences in financial performance before and during the Covid-19 pandemic for the investment return ratio and retention ratio variables. However, there are no significant differences in the solvency ratio, underwriting ratio, claims ratio, liquidity ratio, and technical reserve ratio before and during the Covid-19 pandemic.

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Inventory Code Barcode Call Number Location Status
2407003036T144824T1448242024Central Library (Referensi)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1448242024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya.,
Collation
xviii, 68 hlm.; ilus.; tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
658.151 107
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
AKUNTANSI MANAJEMEN
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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