Perbandingan Kinerja Keuangan Perusahaan Asuransi Jiwa Berdasarkan Altman Modifikasi dan Risk Based Capital (RBC) - Muhammad Abiyu Zaky, - (2021)
Tujuan penelitian ini adalah untuk mengetahui perbedaan hasil kinerja keuangan dengan motede Altman Modifikasi dibanding Risk Based Capital (RBC). Metode penelitian yang digunakan adalah metode deskriptif komparatif dengan pendekatan kuantitatif. Untuk menganalisis data digunakan teknik analisis Statistik Mann - Whitney U Test. Populasi penelitian ini adalah 50 perusahaan asuransi jiwa yang terdaftar di Otoritas Jasa Keuangan(OJK) periode 2015 - 2019 dengan teknik purposive sampling sehingga diperoleh tujuh perusahaan sebagai sampel. Berdasarkan analisis data disimpulkan adanya perbedaan signifikan antara hasil kinerja keuangan berdasarkan metode Altman Modfikasi dan Risk Based Capital(RBC). The purpose of research it is to know the difference in the results of the performance of finance with motede Altman modification compared to the Risk Based Capital (RBC). The method of research that is used is descriptive comparative with approach quantitative . To meng analysis of the data used technical analysis of Statistics Mann - Whitney U Test. Research population This is 50 companies insurance life which is registered in the Otoritas Jasa Keuangan (OJK) period 2015 - 201 9, with technique purposive sampling so acquired seven companies as samples . Based on the data analysis, it is concluded that there is a significant difference between the results of financial performance based on the Altman Modification method and the Risk Based Capital (RBC). Said Key : Performance Financial, Altman modification, Risk Based Capital (RBC)