Financial Report Analysis Of Financial Performance In Insurance Companies Listed On The Indonesian Stock Exchange

Raden Dony Sumbada¹, Sukesi^2*, Sugiyanto³

Abstract

This study aims to describe the financial performance of insurance companies and assess financial performance based on the Financial Services Authority Regulation (POJK) to be considered and reviewed for interested parties. The approach used in this research is descriptive quantitative. The type of data used is quantitative while the data sources used in this study are secondary data sources. The data collection technique in this research is in the form of documentation. The data analysis technique used is descriptive. In this study, to analyze the data using financial ratios for insurance companies known as the Early Warning System which consists of several ratios, namely solvency ratio, profitability ratio, liquidity ratio, premium stability ratio and technical ratio. The financial performance of insurance companies has decreased even though there are several companies that have increased performance, but based on the analysis that has

been done the average has decreased