ANALISIS RISIKO KEBANGKRUTAN PERUSAHAAN ASURANSI JIWA INDONESIA MENGGUNAKAN METODE ALTMAN SPRINGATE, GROVER, DAN ZMIJEWSKI

Laura Stephanie Chandra; Dian Kusumaningrum; Agus Sofian Eka Hidayat

doi:10.30598/variancevol6iss1page55-62

Laura Stephanie Chandra
Dian Kusumaningrum
Agus Sofian Eka Hidayat Universitas Presiden

DOI: https://doi.org/10.30598/variancevol6iss1page55-62

Keywords: Altman Z-Score, Asuransi, Grover G-Score, Kebangkrutan, Springate S-Score, Zmijewski X-Score

Abstract

Penelitian ini bertujuan untuk menganalisis risiko kebangkrutan pada perusahaan asuransi jiwa di Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK). Pada peneltian ini digunakan 4 metode perhitungan risiko yang antara lain adalah Altman Z – score, Springate S – score, Zmijewski X – score, dan Grover G – score. Data yang akan digunakan sebagai objek observasi pada penelitian ini merupakan perusahaan asuransi yang sudah memiliki kepercayaan dan terdaftar di OJK, serta perusahaan asuransi yang mengalami kebangkrutan. Hasil analisis menggunakan metode perhitungan risiko akan dibandingkan dengan kondisi nyata perusahaan. Perbedaan karakteristik metode yang digunakan akan dijadikan rekomendasi terkait dasar evaluasi bagi perusahaan yang memiliki potensi mengalami kebangkrutan. Hasil analisis masing masing metode akan menghasilkan suatu interpretasi yang akan dihimpun untuk dijadikan penentu kinerja perusahaan. Berdasarkan hasil tersebut, penelitian ini bertujuan untuk membantu meningkatkan kesadaran perusahaan asuransi dan pemerintah terhadap risiko kebangkrutan yang ada dalam pengambilan keputusan yang tidak baik terkait kebijakan keuangan dalam perusahaan asuransi.

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