BAB V KESIMPULAN DAN SARAN
B. Saran
Berdasarkan analisa yang telah diuraikan diatas ada beberapa saran yang dapat sampaikan dalam penelitian ini adalah:
1. Penelitian mengenai Rasio Keuangan Early Warning System ini hanya terbatas pada informasi internal keuangan dalam masing – masing perusahaan terutama dari laporan keuangan. Oleh karena itu disarankan agar penelitian selanjutnya juga menggunakan variabel eksternal yang menyangkut kondisi makro ekonomi seperti tingkat suku bunga.
DAFTAR PUSTAKA
Buku
Darmawi, Herman. 2000. Manajemen Asuransi. Edisi Pertama, Penerbit Bumi Aksara. Jakarta.
Harahap, Sofyan Syafri. 2004. Analisa Kritis Atas Laporan Keuangan. Edisi Pertama, Cetakan Keempat, PT. Raja Grafindo Persada, Jakarta.
Husnan, 2001, Dasar-Dasar Teori Portfolio dan Analisis Sekuritas. Unit Penerbit dan Percetakan AMP YKPN, Yogyakarta.
Ikatan Akuntan Indonesia, 2007. Standar Akuntansi Keuangan (per 1 September
2007). Salemba Empat, Jakarta.
Riyanto, Bambang. 2001. Dasar-dasar Pembelanjaan Perusahaan. Cetakan Ketujuh, BPFE, Yogyakarta.
Satria, Salusra, 1994. Pengukuran Kinerja Keuangan Perusahaan Asuransi
Kerugian di Indonesia dengan Analisis Rasio Keuangan ”Early Warning
System”. Fakultas Ekonomi Universitas Indonesia, Jakarta.
Situmorang, Syafrizal Helmi, Doli M. Ja’far, Iskandar Muda, Muslich Lufti dan Syahyunan. 2009. Analisis Data Penelitian (Menggunakan Program SPSS). Medan: USU Press.
Sugiyono, 2003. Metode Penelitian Bisnis. Cetakan Keenam. Bandung: Alfabeta. Van Hore, James C dan John M. Wachowiz, Jr, 2005. Prinsip-prinsip Manajemen
Keuangan. Buku Satu, Edisi Kedua Belas, Alih Bahasa oleh Dewi Fitriasari
dan Deny Arnos Kwary, Salemba Empat, Jakarta
Jurnal:
Angelina, Liza. 2002. Perbandingan Early Warning System (EWS) Untuk
Memprediksi Kebangkrutan Bank Umum di Indonesia.
Sawitri, Peni. 2002. Prediksi Tingkat Kesehatan Perusahaan Asuransi Jiwa
Termasuk Kemungkinan Kebangkrutannya dengan Rasio-Rasio Keuangan. Universitas Gunadarma. Jurnal Ekonomi & Bisnis No. 2 Jilid 7
Ardini, Anita. 2007. Analisis Pengaruh Kinerja Keuangan Terhadap Perubahan
Harga Saham Pada Perusahaan Perbankan Di Bursa Efek Jakarta (BEJ).
Skripsi Universitas Negeri Semarang. Dipublikasikan.
Nainggolan, Marolop Alfred. 2004. Analisis Perbandingan Kinerja Keuangan
Perusahaan Asuransi PT. Lippo General Insurance Tbk, PT. Asuransi Dayin Mitra Tbk, PT. Panin Insurance Tbk Periode 2000- 2002, Skripsi.
Universitas Sumatera Utara. Dipublikasikan.
Pribayanti, Tika Maya. 2007. Analisis Pengaruh Rasio Keuangan Terhadap Total
Return Saham Pada Perusahaan Industri Manufaktur Yang Membagikan Deviden Di Bursa Efek Jakarta. Skripsi Universitas Negeri Semarang.
Dipublikasikan.
Trisnaeni, Kumala Dyah. 2007. Pengaruh Kinerja Keuangan Terhadap Return
Saham Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Jakarta.
Skripsi Universitas Islam Indonesia. Yogyakarta.
Tesis:
Kurniawan, Siswandaru. 2007. Analisis Pengaruh Rasio – Rasio Early Warning
System dan Tingkat Suku Bunga SBI Terhadap Harga Saham (Studi
Empiris Pada Perusahaan Asuransi di BEJ Tahun 2003 – 2006). Tesis.
Universitas Diponegoro Semarang.
Website:
tangal 21 Agustus 2010 jam 19.00 WIB.
Regression Standardized Residual 2 1 0 -1 -2 -3 F re q u en cy 8 6 4 2 0 Histogram Dependent Variable: LN_Harga_Saham Mean =-1.15E-15 Std. Dev. =0.962
N =55
LAMPIRAN
A. Uji Normalitas Data
1. Grafik Histogram
2. Grafik Normal Plot
Observed Cum Prob
1.0 0.8 0.6 0.4 0.2 0.0 E x p e c te d C u m P ro b 1.0 0.8 0.6 0.4 0.2 0.0
Normal P-P Plot of Regression Standardized Residual Dependent Variable: LN_Harga_Saham
3. Hasil Uji Normalitas dengan Uji Kolmogorov Smirnov
One-Sample Kolmogorov-Smirnov Test
55 .0000000 .63396300 .059 .042 -.059 .438 .991 N Mean Std. Deviation Normal Parametersa,b
Absolute Positive Negative Most Extreme Differences Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed)
Unstandardiz ed Residual
Test distribution is Normal. a.
Calculated from data. b.
B. Uji Heteroskedastisitas
a. Grafik Scatterplot
Regression Studentized Residual
2 1 0 -1 -2 -3 R e g re s s io n S ta n d a rd iz e d P re d ic te d V a lu e 2 1 0 -1 -2 -3 Scatterplot Dependent Variable: LN_Harga_Saham
b. Uji Glejser Coefficientsa 87.419 70.433 1.241 .220 -193.246 61.871 -.541 -3.123 .003 23.219 45.519 .068 .510 .612 6.379 11.487 .099 .555 .581 -31.720 61.153 -.060 -.519 .606 (Constant) LN_Rasio_Beban_Klaim LN_Rasio_Likuiditas LN_Rasio_ABS LN_Rasio_PP Model 1 B Std. Error Unstandardized Coefficients Beta Standardized Coefficients t Sig.
Dependent Variable: absut a. C. Uji Autokorelasi Uji Autokorelasi Runs Test Harga_Saham Test Valuea 255.00
Cases < Test Value 27
Cases >= Test Value 28
Total Cases 55
Number of Runs 28
Z -.134
Asymp. Sig. (2-tailed) .894
a. Median
Sumber: Hasil Pengolahan Data
4. Uji Multikolinearitas Coefficientsa 6.408 .392 16.333 .000 .249 .345 .140 .723 .473 .435 2.300 .515 .254 .301 2.030 .048 .743 1.346 .181 .064 .567 2.834 .007 .409 2.445 .110 .341 .042 .323 .748 .981 1.020 (Constant) LN_Rasio_Beban_Klaim LN_Rasio_Likuiditas LN_Rasio_ABS LN_Rasio_PP Model 1 B Std. Error Unstandardized Coefficients Beta Standardized Coefficients
t Sig. Tolerance VIF Collinearity Statistics
Dependent Variable: LN_Harga_Saham a.
Coefficientsa 6.408 .392 16.333 .000 .249 .345 .140 .723 .473 .515 .254 .301 2.030 .048 .181 .064 .567 2.834 .007 .110 .341 .042 .323 .748 (Constant) LN_Rasio_Beban_Klaim LN_Rasio_Likuiditas LN_Rasio_ABS LN_Rasio_PP Model 1 B Std. Error Unstandardized Coefficients Beta Standardized Coefficients t Sig.
Dependent Variable: LN_Harga_Saham a. 2. Koefisien Determinasi Model Summaryb Model R R Square Adjusted R Square Std. Error of the Estimate 1 .419a .175 .109 .66144
a. Predictors: (Constant), LN_Rasio_PP, LN_Rasio_ABS, LN_Rasio_Likuiditas, LN_Rasio_Beban_Klaim
b. Dependent Variable: LN_Harga_Saham
Uji Statistik a. Uji – F ANOVAb 4.818 4 1.204 2.775 .037a 21.703 50 .434 26.521 54 Regression Residual Total Model 1 Sum of
Squares df Mean Square F Sig.
Predictors: (Constant), LN_Rasio_PP, LN_Rasio_ABS, LN_Rasio_Likuiditas, LN_ Rasio_Beban_Klaim
a.
Dependent Variable: LN_Harga_Saham b.
b. Uji – T Coefficientsa 6.408 .392 16.333 .000 .249 .345 .140 .723 .473 .515 .254 .301 2.030 .048 .181 .064 .567 2.834 .007 .110 .341 .042 .323 .748 (Constant) LN_Rasio_Beban_Klaim LN_Rasio_Likuiditas LN_Rasio_ABS LN_Rasio_PP Model 1 B Std. Error Unstandardized Coefficients Beta Standardized Coefficients t Sig.
Dependent Variable: LN_Harga_Saham a.
Data Laporan Keuangan Perusahaan Asuransi untuk data Rasio Early Warning
System periode 2005 – 2009
1. Rasio Beban Klaim =
Pendapatan Premi Beban Klaim
A . Tahun 2005
No. Keterangan Beban Klaim Pendapatan Premi RBK 1. PT. Asuransi Bina Dana Arta Tbk 103,655,733,000 148,647,288,000 0.69733 2. PT. Asuransi Harta Aman Pratama Tbk 8,307,879,552 28,130,805,608 0.29533 3. PT. Asuransi Multi Arta Guna Tbk 81,204,086,000 139,075,822,000 0.58388 4. PT. Asuransi Bintang Tbk 61,707,045,000 90,651,401,000 0.68071 5. PT. Asuransi Dayin Mitra Tbk 32,511,347,017 65,662,280,889 0.49513 6. PT. Asuransi Jasa Tania Tbk 23,138,634,075 67,630,072,552 0.34214 7. PT. Asuransi Ramayana Tbk 44,649,562,876 146,433,486,616 0.30491 8. PT. Lippo General Insurance Tbk 81,716,783,538 114,084,844,504 0.71628 9. PT. Maskapai Reasuransi Tbk 60,319,860,469 101,271,463,131 0.59563 10. PT. Panin Insurance Tbk 617,022,000 629,689,000 0.97988 11. PT. Panin Life Tbk 587,923,000 551,165,000 1.06669
B. Tahun 2006
No. Keterangan Beban Klaim Pendapatan Premi RBK
1. PT. Asuransi Bina Dana Arta Tbk 96,477,024,000 156,624,831,000 0.62 2. PT. Asuransi Harta Aman Pratama Tbk 9,881,119,098 32,315,661,616 0.31 3. PT. Asuransi Multi Arta Guna Tbk 92,015,198,000 155,780,531,000 0.59 4. PT. Asuransi Bintang Tbk 43,476,703,000 101,946,205,000 0.43 5. PT. Asuransi Dayin Mitra Tbk 38,333,194,000 66,435,245,000 0.58 6. PT. Asuransi Jasa Tania Tbk 31,610,395,556 69,943,517,618 0.45 7. PT. Asuransi Ramayana Tbk 59,700,618,135 182,529,805,378 0.33 8. PT. Lippo General Insurance Tbk 97,840,430,504 132,377,779,526 0.74 9. PT. Maskapai Reasuransi Tbk 68,017,065,789 121,229,995,854 0.56 10. PT. Panin Insurance Tbk 1,244,487,000 1,228,100,000 1.01 11 PT. Panin Life Tbk 1,224,422,000 1,156,482,000 1.06
C. Tahun 2007
No. Keterangan Beban Klaim Pendapatan Premi RBK
1. PT. Asuransi Bina Dana Arta Tbk 73,680,866,000 155,656,612,000 0.473355 2. PT. Asuransi Harta Aman Pratama Tbk 13,149,792,186 42,752,613,564 0.307579 3. PT. Asuransi Multi Arta Guna Tbk 93,149,760,000 180,247,320,000 0.516789 4. PT. Asuransi Bintang Tbk 65,216,310,000 102,995,095,000 0.633198 5. PT. Asuransi Dayin Mitra Tbk 44,999,384,000 72,999,125,000 0.616437 6. PT. Asuransi Jasa Tania Tbk 33,755,163,901 60,124,859,291 0.561418 7. PT. Asuransi Ramayana Tbk 75,569,752,667 215,941,642,944 0.349955 8. PT. Lippo General Insurance Tbk 114,623,662,805 141,984,372,158 0.807298 9. PT. Maskapai Reasuransi Tbk 83,984,377,421 148,370,268,921 0.566046 10. PT. Panin Insurance Tbk 1,618,452,000 1,420,736,000 1.139164 11. PT. Panin Life Tbk 1,598,219,000 1,354,816,000 1.179658
C. Tahun 2008
No. Keterangan Beban Klaim Pendapatan Premi RBK
1. PT. Asuransi Bina Dana Arta Tbk 146,347,784,000 251,869,898,000 0.581045 2. PT. Asuransi Harta Aman Pratama Tbk 20,083,277,227 53,421,959,383 0.375937 3. PT. Asuransi Multi Arta Guna Tbk 111,728,751,000 207,331,187,000 0.53889 4. PT. Asuransi Bintang Tbk 32,758,279,000 73,509,526,000 0.445633 5. PT. Asuransi Dayin Mitra Tbk 43,455,018,000 81,542,794,000 0.532911 6. PT. Asuransi Jasa Tania Tbk 29,794,460,271 81,889,455,436 0.363838 7. PT. Asuransi Ramayana Tbk 92,673,139,891 226,944,448,468 0.408352 8. PT. Lippo General Insurance Tbk 113,065,253,609 156,277,156,704 0.723492 9. PT. Maskapai Reasuransi Tbk 119,298,078,792 213,252,425,820 0.559422 10. PT. Panin Insurance Tbk 740,533,000 1,243,817,000 0.595371 11. PT. Panin Life Tbk 722,341,000 1,163,137,000 0.621028
C. Tahun 2009
No. Keterangan Beban Klaim Pendapatan Premi RBK
1. PT. Asuransi Bina Dana Arta Tbk 214,461,898,000 336,274,673,000 0.637758 2. PT. Asuransi Harta Aman Pratama Tbk 32,036,399,676 79,147,440,595 0.404769 3. PT. Asuransi Multi Arta Guna Tbk 106,623,085,000 218,326,213,000 0.488366 4. PT. Asuransi Bintang Tbk 25,018,111,000 59,951,585,000 0.417305 5. PT. Asuransi Dayin Mitra Tbk 81,542,794,000 101,742,564,000 0.801462 6. PT. Asuransi Jasa Tania Tbk 30,186,408,600 90,447,874,812 0.333744 7. PT. Asuransi Ramayana Tbk 79,058,347,981 234,117,189,633 0.337687 8. PT. Lippo General Insurance Tbk 117,854,232,659 172,362,699,413 0.683757 9. PT. Maskapai Reasuransi Tbk 190,127,256,987 308,579,696,977 0.616137 10. PT. Panin Insurance Tbk 1,461,912,000 1,100,337,000 1.328604 11. PT. Panin Life Tbk 1,444,002,000 1,002,025,000 1.441084
2. Rasio Likuiditas =
Total Kekayaan Yang Diperkenankan Jumlah Kewajiban
A. Tahun 2005
No. Keterangan Jumlah
Kewajiban
Total Kekayaan yang diperkenankan
RL
1. PT. Asuransi Bina Dana Arta Tbk 111,183,328,000 158,030,000,000 0.703558 2. PT. Asuransi Harta Aman Pratama Tbk 15,272,675,989 42,254,947,851 0.361441 3. PT. Asuransi Multi Arta Guna Tbk 134,506,342,000 228,281,990,000 0.589211 4. PT. Asuransi Bintang Tbk 100,186,673,000 154,418,208,000 0.648801 5. PT. Asuransi Dayin Mitra Tbk 134,021,409,208 203,784,426,413 0.657663 6. PT. Asuransi Jasa Tania Tbk 56,222,153,140 75,245,616,568 0.747182 7. PT. Asuransi Ramayana Tbk 120,573,309,411 153,713,845,537 0.784401 8. PT. Lippo General Insurance Tbk 111,897,458,128 239,778,145,614 0.466671 9. PT. Maskapai Reasuransi Tbk 91,542,019,278 139,753,122,000 0.655027 10. PT. Panin Insurance Tbk 951,926,000,000 837,028,000,000 1.137269 11. PT. Panin Life Tbk 824,218,000,000 1,078,367,000,000 0.76432
B. Tahun 2006
No. Keterangan Jumlah Kewajiban Total Kekayaan
yang diperkenankan RL
1. PT. Asuransi Bina Dana Arta Tbk 121,400,580,000 181,993,000,000 0.667062 2. PT. Asuransi Harta Aman Pratama Tbk 13,635,462,862 42,030,015,097 0.324422 3. PT. Asuransi Multi Arta Guna Tbk 140,445,158,000 236,209,251,000 0.594579 4. PT. Asuransi Bintang Tbk 95,841,876,000 167,786,379,000 0.571214 5. PT. Asuransi Dayin Mitra Tbk 146,388,056,000 236,690,142,000 0.61848 6. PT. Asuransi Jasa Tania Tbk 62,462,944,784 93,755,239,848 0.666234 7. PT. Asuransi Ramayana Tbk 139,321,081,427 190,162,911,497 0.732641 8. PT. Lippo General Insurance Tbk 104,446,788,613 237,984,025,941 0.438882 9. PT. Maskapai Reasuransi Tbk 73,320,427,120 147,464,000,000 0.497209 10. PT. Panin Insurance Tbk 1,595,254,000,000 835,535,000,000 1.909261 11. PT. Panin Life Tbk 1,476,419,000,000 2,335,193,000,000 0.632247
C. Tahun 2007
No. Keterangan Jumlah Kewajiban Total Kekayaan
yang diperkenankan RL
1. PT. Asuransi Bina Dana Arta Tbk 166,059,605,000 231,059,000,000 0.718689 2. PT. Asuransi Harta Aman Pratama Tbk 20,584,425,678 49,503,378,385 0.415819 3. PT. Asuransi Multi Arta Guna Tbk 168902242000 266388763000 0.634044 4. PT. Asuransi Bintang Tbk 108129462000 154997793000 0.697619 5. PT. Asuransi Dayin Mitra Tbk 131751464000 200406391000 0.657421 6. PT. Asuransi Jasa Tania Tbk 67,316,318,231 89,819,424,881 0.749463 7. PT. Asuransi Ramayana Tbk 142893003230 208125893529 0.68657 8. PT. Lippo General Insurance Tbk 120370999575 289396995360 0.415937 9. PT. Maskapai Reasuransi Tbk 98,314,940,475 180164000000 0.545697 10. PT. Panin Insurance Tbk 2483218000000 1058229000000 2.346579 11. PT. Panin Life Tbk 2351156000000 2545400000000 0.923688
D. Tahun 2008
No. Keterangan Jumlah Kewajiban Total Kekayaan
yang diperkenankan RL
1. PT. Asuransi Bina Dana Arta Tbk 302,494,127,000 382,350,700,000 0.791143 2. PT. Asuransi Harta Aman Pratama Tbk 33,724,726,884 65,177,948,869 0.517425 3. PT. Asuransi Multi Arta Guna Tbk 215482254000 277785480000 0.775715 4. PT. Asuransi Bintang Tbk 116105960000 157851547000 0.735539 5. PT. Asuransi Dayin Mitra Tbk 154,682,308,000 257,516,336,000 0.60067 6. PT. Asuransi Jasa Tania Tbk 69,436,459,659 96,874,517,800 0.716767 7. PT. Asuransi Ramayana Tbk 202420942897 276,902,049,946 0.73102 8. PT. Lippo General Insurance Tbk 132,838,011,905 321,828,881,886 0.41276 9. PT. Maskapai Reasuransi Tbk 143,836,530,319 245,231,000,000 0.586535 10. PT. Panin Insurance Tbk 1,754,592,000,000 609,921,000,000 2.876753 11. PT. Panin Life Tbk 1,592,391,000,000 2,265,088,000,000 0.703015
E. Tahun 2009
No. Keterangan Jumlah Kewajiban Total Kekayaan
yang diperkenankan RL
1. PT. Asuransi Bina Dana Arta Tbk 394,265,032,000 483,830,100,000 0.814883 2. PT. Asuransi Harta Aman Pratama Tbk 47,984,100,477 89,217,834,991 0.537831 3. PT. Asuransi Multi Arta Guna Tbk 234513120000 448402016000 0.522997 4. PT. Asuransi Bintang Tbk 96,115,531,000 149804540000 0.641606 5. PT. Asuransi Dayin Mitra Tbk 149,876,030,000 239,265,545,000 0.6264 6. PT. Asuransi Jasa Tania Tbk 78,329,727,969 106,587,765,575 0.734885 7. PT. Asuransi Ramayana Tbk 233859467921 319540282123 0.731862 8. PT. Lippo General Insurance Tbk 132,735,317,321 282,441,351,589 0.469957 9. PT. Maskapai Reasuransi Tbk 195,363,642,668 320,444,000,000 0.609665 10. PT. Panin Insurance Tbk 1,754,592,000,000 1,205,814,000,000 1.45511 11. PT. Panin Life Tbk 2,282,666,000,000 2,710,999,000,000 0.842002
3. Rasio Agent’s Balance to Surplus Ratio =
Total Modal + Cadangan Khusus +Laba Tagihan Premi Langsung
A. Tahun 2005
No. Keterangan Tagihan Premi
Langsung Total Modal
Cadangan
Khusus Laba RABTS
1. PT. Asuransi Bina Dana Arta Tbk 22,081,938,000 1,063,356,176,000 21,182,244,000 8,396,091,000 0.0205
2. PT. Asuransi Harta Aman Pratama Tbk 7,392,538,244 26,982,271,862 0 2,720,417,773 0.2489
3. PT. Asuransi Multi Arta Guna Tbk 511,261,000 15,457,145,000 0 13,685,047,000 0.0175
4. PT. Asuransi Bintang Tbk 31,379,667,000 74,469,877,000 0 3,206,119,000 0.404
5. PT. Asuransi Dayin Mitra Tbk 4,857,605,995 105,190,735,948 0 8,526,628,119 0.0427
6. PT. Asuransi Jasa Tania Tbk 5,794,350,001 95,256,194,496 3,219,036,000 7,079,609,257 0.0549
7. PT. Asuransi Ramayana Tbk 31,571,004,520 83,731,641,883 19,960,358,004 15,042,298,385 0.2659
8. PT. Lippo General Insurance Tbk 26,768,525,886 337,383,401,922 120,358,799,517 20,951,753,085 0.0559
9. PT. Maskapai Reasuransi Tbk 13,892,674,329 78,189,267,274 3,878,418,834 3,519,520,976 0.1623
10 PT. Panin Insurance Tbk 2,433,000,000 1,427,881,000,000 711,330,000,000 40,561,000,000 0.0011
11. PT. Panin Life Tbk 2,401,000,000 1,757,979,000,000 690,086,000,000 196,752,000,000 0.0009
B. Tahun 2006
No Keterangan Tagihan Premi
Langsung Total Modal
Cadangan
Khusus Laba RABTS
1 PT. Asuransi Bina Dana Arta Tbk 37,339,800,000 113,797,823,000 22,968,090,000 1,785,846,000 0.2695
2 PT. Asuransi Harta Aman Pratama Tbk 7,554,955,193 28,394,552,235 0 2,157,155,642 0.2473
3 PT. Asuransi Multi Arta Guna Tbk 5,819,668,000 176,980,076,000 4,617,453,000 17,177,751,000 0.0293
4 PT. Asuransi Bintang Tbk 28,992,553,000 86,660,967,000 1,288,531,000 727,309,000 0.3324
5 PT. Asuransi Dayin Mitra Tbk 15,338,012,000 249,733,678,000 50,867,212,000 1,144,194,000 0.0508
6 PT. Asuransi Jasa Tania Tbk 5,274,037,706 974,704,443,471 4,068,589,111 5,432,209,980 0.0054
7 PT. Asuransi Ramayana Tbk 44,414,416,323 92,725,497,038 20,676,662,640 15,463,773,973 0.3447
8 PT. Lippo General Insurance Tbk 34,798,418,784 364,022,944,042 117,587,741,897 1,978,942,380 0.072
9 PT. Maskapai Reasuransi Tbk 13,100,808,512 88,029,727,728 4,230,370,932 9,562,611,985 0.1287
10 PT. Panin Insurance Tbk 2,265,000,000 2,919,409,000,000 1,009,382,000,000 303,396,000,000 0.0005
C. Tahun 2007
No. Keterangan Tagihan Premi
Langsung Total Modal
Cadnngan
Khusus Laba RABTS
1. PT. Asuransi Bina Dana Arta Tbk 57,865,378,000 104,749,754,000 35,657,605,000 12,939,515,000 0.3773
2. PT. Asuransi Harta Aman Pratama Tbk 9,168,218,023 28,918,952,706 0 1,308,973,871 0.3033
3. PT. Asuransi Multi Arta Guna Tbk 6,864,035,000 196,322,799,000 2,796,500,000 19,289,476,000 0.0314
4. PT. Asuransi Bintang Tbk 28,412,477,000 73,554,589,000 11,983,080,000 23,329,888,000 0.4567
5. PT. Asuransi Dayin Mitra Tbk 13,868,811,000 104,938,678,000 53,905,673,000 2,225,018,000 0.0886
6. PT. Asuransi Jasa Tania Tbk 10,142,455,353 88,121,419,788 4,068,589,111 5,971,848,721 0.1176
7. PT. Asuransi Ramayana Tbk 33,988,011,720 101,814,689,348 20,981,091,716 15,502,773,225 0.2458
8. PT. Lippo General Insurance Tbk 23,048,425,024 539,285,925,686 131,986,625,021 15,398,883,124 0.0336
9. PT. Maskapai Reasuransi Tbk 18,041,744,001 98,104,616,190 5,000,161,197 12,587,392,611 0.1559
10. PT. Panin Insurance Tbk 6,121,000,000 3,296,570,000,000 1,345,981,000,000 341,599,000,000 0.0012
11. PT. Panin Life Tbk 9,707,000,000 4,206,018,000,000 1,454,508,000,000 446,543,000,000 0.0016
D. Tahun 2008
No. Keterangan Tagihan Premi
Langsung Total Modal
Cadnngan
Khusus Laba RABTS
1. PT. Asuransi Bina Dana Arta Tbk 5,523,423,000 118,810,079,000 43,976,772,000 14,087,449,000 0.0312
2. PT. Asuransi Harta Aman Pratama Tbk 9,929,766,569 46,106,306,827 330,000,000 2,564,756,760 0.2026
3. PT. Asuransi Multi Arta Guna Tbk 6,485,980,000 221,857,983,000 0 29,829,184,000 0.0258
4. PT. Asuransi Bintang Tbk 35,478,710,000 80,132,254,000 4,260,404,000 5,968,023,000 0.3926
5. PT. Asuransi Dayin Mitra Tbk 9,936,291,000 102,834,028,000 58,927,380,000 5,021,707,000 0.0596
6. PT. Asuransi Jasa Tania Tbk 8,356,661,561 90,563,674,430 1,954,526,624 3,837,369,646 0.0867
7. PT. Asuransi Ramayana Tbk 55,080,415,268 112,261,538,615 22,927,940,983 23,002,374,757 0.3482
8. PT. Lippo General Insurance Tbk 14,294,449,698 591,958,509,390 139,930,678,299 12,094,053,278 0.0192
9. PT. Maskapai Reasuransi Tbk 2,714,742,601 114,763,752,606 5,000,161,197 27,975,559,298 0.0164
10. PT. Panin Insurance Tbk 9,494,000,000 2,780,888,000,000 1,723,941,000,000 314,815,000,000 0.002 11. PT. Panin Life Tbk 2,677,000,000 4,307,159,000,000 1,913,481,000,000 367,137,000,000 0.0004
E. Tahun 2009
No. Keterangan Tagihan Premi
Langsung Total Modal
Cadnngan
Khusus Laba RABTS
1. PT. Asuransi Bina Dana Arta Tbk 96,181,652,000 124,002,672,000 64,263,651,000 26,055,161,000 0.4488
2. PT. Asuransi Harta Aman Pratama Tbk 17,352,786,246 52,785,679,449 360,000,000 7,277,304,262 0.2872
3. PT. Asuransi Multi Arta Guna Tbk 9,494,798,000 271,811,213,000 0 49,192,552,000 0.0296
4. PT. Asuransi Bintang Tbk 39,553,709,000 87,234,987,000 4,260,404,000 3,636,627,000 0.4158
5. PT. Asuransi Dayin Mitra Tbk 10,427,563,000 113,008,602,000 63,755,895,000 7,695,615,000 0.0565
6. PT. Asuransi Jasa Tania Tbk 6,709,812,088 100,007,286,721 1,954,526,624 9,206,094,593 0.0604
7. PT. Asuransi Ramayana Tbk 105,291,128,004 126,808,899,638 27,732,907,075 31,104,451,439 0.5672
8. PT. Lippo General Insurance Tbk 19,136,392,827 483,501,327,397 159,057,856,414 23,127,178,115 0.0287
9 PT. Maskapai Reasuransi Tbk 2,428,130,903 142,486,140,636 5,000,161,197 39,494,701,571 0.013
10. PT. Panin Insurance Tbk 12,775,000,000 3,195,113,000,000 2,121,109,000,000 400,168,000,000 0.0022
11. PT. Panin Life Tbk 1,598,000,000 4,795,864,000,000 2,375,182,000,000 465,701,000,000 0.0002
3. Rasio Pertumbuhan Premi =
Premi Netto Tahun Sebelumnya Kenaikan/Penurunan Premi Netto
A. Tahun 2005
No. Keterangan Kenaikan/Penurunan
Premi Netto
Premi Netto Tahun
Sebelumnya RPP 1. PT. Asuransi Bina Dana Arta Tbk 157,435,880,000 137,142,357,000 1.147974 2. PT. Asuransi Harta Aman Pratama Tbk 28,740,331,995 23,330,348,079 1.231886 3. PT. Asuransi Multi Arta Guna Tbk 147,681,960,000 126,167,692,000 1.170521 4. PT. Asuransi Bintang Tbk 101,310,677,000 69,309,692,000 1.46171 5. PT. Asuransi Dayin Mitra Tbk 88,892,478,924 66,142,679,305 1.34395 6. PT. Asuransi Jasa Tania Tbk 72,522,095,183 56,381,746,142 1.286269 7. PT. Asuransi Ramayana Tbk 152,843,464,773 124,470,210,767 1.227952 8. PT. Lippo General Insurance Tbk 120,228,148,111 97,912,322,805 1.227916 9. PT. Maskapai Reasuransi Tbk 109,184,655,695 86,939,475,796 1.25587 10. PT. Panin Insurance Tbk 434,004,000,000 837,416,000,000 0.518266 11. PT. Panin Life Tbk 552,354,000,000 766,876,000,000 0.720265
B. Tahun 2006
No. Keterangan Kenaikan/Penurunan
Premi Netto
Premi Netto Tahun
Sebelumnya RPP 1. PT. Asuransi Bina Dana Arta Tbk 155,106,905,000 157,435,880,000 0.985207 2. PT. Asuransi Harta Aman Pratama Tbk 32,527,887,911 28,740,331,995 1.131785 3. PT. Asuransi Multi Arta Guna Tbk 161,178,859,000 147,681,960,000 1.091392 4. PT. Asuransi Bintang Tbk 99,594,610,000 101,310,677,000 0.983061 5. PT. Asuransi Dayin Mitra Tbk 73,944,337,000 88,892,478,924 0.83184 6. PT. Asuransi Jasa Tania Tbk 69,056,042,000 72,522,095,183 0.952207 7. PT. Asuransi Ramayana Tbk 187,791,654,075 152,843,464,773 1.228653 8. PT. Lippo General Insurance Tbk 126,248,285,577 120,228,148,111 1.050073 9. PT. Maskapai Reasuransi Tbk 125,110,844,183 109,184,655,695 1.145865 10. PT. Panin Insurance Tbk 1,224,350,000,000 434,004,000,000 2.821057 11. PT. Panin Life Tbk 1,156,450,000,000 552,354,000,000 2.093675
C. Tahun 2007
No. Keterangan Kenaikan/Penurunan
Premi Netto
Premi Netto Tahun
Sebelumnya RPP 1. PT. Asuransi Bina Dana Arta Tbk 155,962,558,000 155,106,905,000 1.005517 2. PT. Asuransi Harta Aman Pratama Tbk 46,546,757,411 32,527,887,911 1.43098 3. PT. Asuransi Multi Arta Guna Tbk 194,527,993,000 161,178,859,000 1.206908 4. PT. Asuransi Bintang Tbk 101,074,129,000 99,594,610,000 1.014855 5. PT. Asuransi Dayin Mitra Tbk 73,944,337,000 69,056,042,000 1.070787 6. PT. Asuransi Jasa Tania Tbk 58,211,735,627 66,104,515,655 0.880601 7. PT. Asuransi Ramayana Tbk 224,203,074,705 187,791,654,075 1.193893 8. PT. Lippo General Insurance Tbk 139,879,544,581 126,248,285,577 1.107972 9. PT. Maskapai Reasuransi Tbk 158,678,572,080 125,110,844,183 1.268304 10. PT. Panin Insurance Tbk 1,429,375,000,000 1,224,350,000,000 1.167456 11. PT. Panin Life Tbk 1,354,472,000,000 1,156,450,000,000 1.171233
D. Tahun 2008
No. Keterangan Kenaikan/Penurunan
Premi Netto
Premi Netto Tahun
Sebelumnya RPP 1. PT. Asuransi Bina Dana Arta Tbk 317,094,143,000 155,962,558,000 2.033143 2. PT. Asuransi Harta Aman Pratama Tbk 57,336,432,019 46,546,757,411 1.231803 3. PT. Asuransi Multi Arta Guna Tbk 214,298,285,000 194,527,993,000 1.101632 4. PT. Asuransi Bintang Tbk 66,967,556,000 101,074,129,000 0.662559 5. PT. Asuransi Dayin Mitra Tbk 86,524,332,000 73,944,337,000 1.170128 6. PT. Asuransi Jasa Tania Tbk 85,457,207,068 58,211,735,627 1.468041 7. PT. Asuransi Ramayana Tbk 237,575,258,879 224,203,074,705 1.059643 8. PT. Lippo General Insurance Tbk 157,189,802,543 139,879,544,581 1.123751 9. PT. Maskapai Reasuransi Tbk 240,179,015,873 158,678,572,080 1.51362 10. PT. Panin Insurance Tbk 1,254,774,000,000 1,429,375,000,000 0.877848 11. PT. Panin Life Tbk 1,163,139,000,000 1,354,472,000,000 0.85874 E. Tahun 2009 No. Keterangan Kenaikan/Penurunan Premi Netto Premi Netto Tahun Sebelumnya RPP 1. PT. Asuransi Bina Dana Arta Tbk 353,686,922,000 317,094,143,000 1.1154 2. PT. Asuransi Harta Aman Pratama Tbk 87,422,792,140 57,336,432,019 1.524734 3. PT. Asuransi Multi Arta Guna Tbk 221,011,500,000 214,298,285,000 1.031326 4. PT. Asuransi Bintang Tbk 56,717,498,000 66,967,556,000 0.84694 5. PT. Asuransi Dayin Mitra Tbk 103,509,229,000 86,524,332,000 1.196302 6. PT. Asuransi Jasa Tania Tbk 97,244,599,695 85,457,207,068 1.137933 7. PT. Asuransi Ramayana Tbk 251,062,448,038 237,575,258,879 1.05677 8. PT. Lippo General Insurance Tbk 180,827,160,442 157,189,802,543 1.150375 9. PT. Maskapai Reasuransi Tbk 350,392,531,907 240,179,015,873 1.458881 10. PT. Panin Insurance Tbk 1,183,604,000,000 1,254,774,000,000 0.943281 11. PT. Panin Life Tbk 1,002,920,000,000 1,163,139,000,000 0.862253