2 ABSTRAK
PERBANDINGAN KINERJA KEUANGAN ANTARA PERUSAHAAN ASURANSI DAN PERBANKAN YANG GO PUBLIC
DI BURSA EFEK INDONESIA
Tujuan penelitian ini adalah untuk menganalisis dan menguji ada tidaknya perbedaan kinerja keuangan antara perusahaan asuransi dan perbankan yang
listed di Bursa Efek Indonesia (BEI). Penelitian ini merupakan jenis penelitian kausalitas yang menitikberatkan penelitian pada pengujian hipotesis yaitu
hypotesis testing. Hypotesis testing adalah pengujian terhadap benar atau tidaknya suatu pernyataan yang dihasilkan kerangka konseptual. Populasi dalam penelitian ini adalah perusahaan asuransi dan perbankan yang listed di Bursa Efek Indonesia (BEI) . Metode pengambilan sampel menggunakan metode purposive sampling sebanyak 10 perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari neraca laporan keuangan perusahaan asuransi dan perbankan yang go public di BEI. Metode analisis data yang digunakan adalah metode descriptive statistic, One Sample Kolmogorov-Smirnov dan Independen Sample T-test. Hasil hipotesis penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja keuangan perusahaan asuransi dan perbankan berdasarkan Current Ratio (CR), Total Debt to Total Assets (TDTA), dan Return on Investment (ROI).
Kata kunci: Kinerja Keuangan, Current Ratio, Total Debt to Total Assets, dan Return on Investment
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3 ABSTRACT
FINANCIAL PERFORMANCE COMPARISON BETWEEN THE BANKING AND INSURANCE COMPANIES GO PUBLIC IN INDONESIA STOCK
EXCHANGE
The purpose of this research is to analyze and test the difference between the financial performance of insurance companies and banks listed in the Indonesia Stock Exchange (IDX). This research is a kind of causality research study focuses on testing the hypothesis that hypotesis testing. Hypotesis testing is the testing of whether or not a statement is generated conceptual framework. The population in this study is a banking and insurance company listed in Indonesia Stock Exchange (IDX). The sampling method using purposive sampling as many 10 companies. This research uses secondary data obtained from the balance sheets of financial statements of insurance companies and banks that went public on the Stock Exchange. Data analysis method used is descriptive statistical methods, One Sample Kolmogorov-Smirnov and Independent Sample T-test. Hypothesis results showed that there were significant differences between the financial performance of insurance companies and banks based on the current ratio (CR), Total Debt to Total Assets (TDTA), and Return on Investment (ROI).
Keywords: Financial Performance, Current Ratio, Total Debt to Total Assets, and Return on Investment
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