Journal articles on the topic 'Solvency ratios'
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1
Agusta, Rally Ferry, and Shinta Wahyu Hati. "Calculation of Liquidity, Solvency and Profitability Ratio in Manufacturing Company." Journal of Applied Accounting and Taxation 3, no. 2 (October 19, 2018): 110–16. http://dx.doi.org/10.30871/jaat.v3i2.765.
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This research discuss the calculation of liquidity, solvency and profitability ratios. The liquidity ratio is the ratio that describes the company's ability to meet short-term liabilities, solvency ratio is the ratio that describes the company's ability to meet long-term obligations and the profitability ratio is the ratio that measures the company's ability to generate profits. The aim of this final project is to find out the company's financial condition. The collection of data was used secondary techniques of data in the form of statement of financial position and income statement. The method of analysis used on this study is descriptive analysis method is done by creating a picture and interpret the data relating to fact, circumstances, variable and ongoing events at the time of study. The results obtained after performing the calculation of liquidity, solvency and profitability ratios is the condition of the company based on the liquidity and solvency ratios is in proper and healthy, meanwhile the company is in bad condition based on profitability ratio’s view.
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Sari, Putri Ratna. "FAKTOR-FAKTOR PENILAIAN KINERJA KEUANGAN PADA PT. SINAR RODA UTAMA." JEBI | Jurnal Ekonomi Bisnis Indonesia 13, no. 2 (February 12, 2019): 28–38. http://dx.doi.org/10.36310/jebi.v13i2.100.
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The purpose of this study is to find out how financial ratio analysis to assess the financialperformance of PT. Main Wheel Rays in terms of liquidity ratios, solvency ratios, and profitabilityratios using secondary data. The research method used is descriptive quantitative and independentvariables, namely the company's financial performance measured by several sub variablesincluding liquidity ratios, solvency ratios, and profitability ratios. The results of the research are theanalysis of the ratio of liquidity, solvency, and profitability to assess the financial performance of PT.Main Wheel Rays seen from the liquidity ratio of the company's financial performance are in goodcondition, but too much cash is not used. When viewed from the solvency ratio, the company'sfinancial performance is in a bad condition, because the debt ratio continues to increase. Whenviewed from the profitability ratio, the company's financial performance is in good condition, butmust continue to increase profits.
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Oktanto, Danny, and Muhamad Nuryatno Amin. "PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2011." Jurnal Akuntansi Trisakti 1, no. 1 (February 9, 2014): 60. http://dx.doi.org/10.25105/jat.v1i1.4802.
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<span class="fontstyle0">The objective of this research is to examine the effect of financial ratios<br />(proxied by liquidity ratios, solvency ratios, and the ratio of activity) to changes in earnings. Sample used is 55 manufacturing companies in listed in the Indonesian Stock Exchange’s between 2008-2011. Data used were secondary data from annual financial reports. The sampling technique used is purposive sampling method and the model analysis is multiple linier regression. The result indicated that not all independent variables showed significant influence on the dependent variable. Based on this research, solvency ratios and ratio of activity partially influenced to the changes in earnings, where as liquidity ratios doesn’t influence the change in earnings. Liquidity Ratios, Solvency Ratios, and Activity Ratios are used together have a significant impact on the change in earnings.</span>
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Jonuševičienė, Judita, Gintarė Ragauskaitė, and Aurelija Zonienė. "RELATIONSHIP BETWEEN STOCK PRICES AND FINANCIAL RATIOS OF THE LISTED COMPANIES." Science and Studies of Accounting and Finance Problems and Perspectives 12, no. 1 (December 19, 2018): 28–36. http://dx.doi.org/10.15544/ssaf.2018.04.
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The relationship between stock prices and financial ratios of the listed companies has been analyzed in differnet contexts - the studies are carried out on companies in different sectors with different financial ratios at different periods. Therefore, as market conditions change so rapidly, there is a need to resume research on this topic. There were selected ratios from the each financial ratios group that may have a relationship with the stock prices. The analysis was implemented by using the data of Lithuanian milk processing companies listed on the Baltic stock exchange over the period from 2010 to 2017. Correlation analysis was performed to determine which financial ratios influence the stock prices. The statistical significance of the relationship between the stock prices and the fixed asset turnover and absolute short-term solvency (the increase of the fixed assets turnover and absolute short-term solvency ratios decrease the stock prices). Spirmen correlation coefficient was calculated for each company individually. The results of the correlation analysis were based on a statistically significant linear multivariate regression model, which describes how the stock prices depend on the fixed asset turnover and short-term solvency ratios: the higher turnover of the fixed assets and short-term solvency ratios – the lower stock prices.
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Dwiningwarni, Sayekti Suindah, Judi Suharsono, and Dian Yuliana Safitri. "Pengunaaan Analisis Rasio dalam Pengukuran Kinerja Keuangan Perusahaan pada PT. Gudang Garam Tbk." Jurnal Riset Inspirasi Manajemen dan Kewirausahaan 3, no. 1 (March 6, 2019): 43–48. http://dx.doi.org/10.35130/jrimk.v3i1.49.
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The motivation of this research is research (Rosini & Gunawan 2018; B.Batchimeg 2017). In addition, the motivation of this study also continued the research of Sayekti Suindyah Dwiningwarni (1997). The purpose of this study (1) to analyze the development of corporate financial performance from solvency and profitability ratios; (2) to analyze the measurement of the company's financial performance using solvency and profitability ratios. This research uses quantitative descriptive analysis method.The results of the study (1) the development of the company's financial performance in terms of solvency ratios experienced good development, this is indicated by the value of the solvency ratio that is getting better / better in fulfilling both short and long term obligations; (2) the development of the company's financial performance in terms of profitability ratios from experiencing good development, this is indicated by the value of the profitability ratio that is getting better / better in generating profits or profits; (3) measurement of company performance in terms of solvency ratio shows solvable conditions, meaning the assets is greater than the debt. (4) measurement of company performance in terms of profitability ratios shows good conditions, meaning the level of profits obtained from year to year has increased. This means that the company is in good financial condition and sovabel.
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Putri Adam, Avina, and Mayar Afriyenti. "Pengaruh Rasio Likuiditas, Solvabilitas, Dan Rentabilitas Terhadap Return Saham Pada Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2014-2018." JURNAL EKSPLORASI AKUNTANSI 2, no. 1 (February 26, 2020): 2391–406. http://dx.doi.org/10.24036/jea.v2i1.219.
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This study aims to analyze 1) Does the liquidity ratio affect stock returns on LQ45 companies listed on the Indonesia Stock Exchange Period 2014-2018, 2) does the solvency ratio affect the stock returns on LQ45 companies listed on the Indonesia Stock Exchange 2014-2018 Period, 3) Does the profitability ratio affect the company in returning shares to LQ45 companies listed on the Indonesia Stock Exchange. Causality design was used in this study. Secondary data used by the author is sourced from financial statement data, publication date, LQ45 companies listed on the Indonesia Stock Exchange in the 2014-2018 period were obtained from the website www.idx.co.id. Based on the results of the study found Liquidity ratios have no effect on Return, Solvency Ratios have no effect on Stock Returns, Profitability Ratios have no effect on Stock Returns and together Liquidity Ratios, Solvency Ratios and Profitability Ratios have a significant effect On Stock Returns.
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Iryani, Lia Dahlia, and Herlina Herlina. "ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS DALAM MENDUKUNG PEMBIAYAAN PADA PT BANK DANAMON INDONESIA, TBK." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (July 1, 2015): 32–40. http://dx.doi.org/10.34204/jiafe.v1i2.514.
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The performance assessment of the financial aspects of the company more frequently using financial ratio analysis techniques. This analysis requires the financial statements at least the last two years. With the financial ratio analysis will be able to determine the level of liquidity, solvency, and profitability. A research technique that used is quantitative analysis (nonstatistik). From the research result showed that the ratio of liquidity, solvency, and profitability tends to increase and financing of PT Bank Danamon Indonesia, Tbk was in a healthy state, based on the results of tests performed that financing in PT Bank Danamon Indonesia, Tbk in 2011 increased by 777 962. This is due to an increase in the level of solvency. Increased financing occurs due to the condition of PT Bank Danamon Indonesia, Tbk. in a liquid state when viewed from the level of liquidity.Keywords: Liquidity Ratios, Solvency Ratios, Profitability Ratios, and Financing
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Setiawati, Setiawati. "ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI DI BURSA EFEK INDONESIA." Jurnal Daya Saing 4, no. 3 (December 13, 2018): 323–29. http://dx.doi.org/10.35446/dayasaing.v4i3.288.
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This study aims to analyze and assess the financial performance of the pharmaceutical sector manufacturing companies on the Indonesia Stock Exchange in the 2015-2017 period based on liquidity ratios, activity ratios, profitability ratios, and solvency ratios. This type of research uses quantitative research. This study uses secondary data in the form of company financial statements and the determination of samples using purposive sampling technique. The analysis method used in this research is financial ratio analysis. The results of the study based on the overall financial ratios both based on liquidity ratios, activity ratios, profitability ratios and solvency ratios indicate that the Sido Muncul Herbal Medicine and Pharmacy Industry has the best financial performance compared to other pharmaceutical sector manufacturing companies.
Keywords: Financial Performance Analysis, Ratio Analysis
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Triyunarni, Baiq Reinelda, Dedy Iswanto, and Abdul Hafiz. "Analisis Laporan Keuangan Di Kantor Bappeda Kabupaten Lombok Barat." JOURNAL of APPLIED BUSINESS and BANKING (JABB) 2, no. 1 (October 27, 2021): 1. http://dx.doi.org/10.31764/jabb.v2i1.5358.
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This research is entitled Analysis of Financial Statements at the Bappeda Office of West Lombok Regency. The purpose of this study is to find out the 2017-2019 Bappeda Lombok Barat Report using the Liquidity and Solvency ratio. Financial statements are information that describes the financial condition of a company and furthermore this information can be used as a description of the company's performance. Analysis of financial statements in public sector organizations is done by comparing the financial performance of one period with the previous period based on financial statements, there are various types of ratios, namely liquidity ratios, solvency ratios, activity ratios, probability ratios, and growth ratios. The method used in this research is quantitative-qualitative using a deductive approach and analysis using Liquidity Ratios and Solvency Ratios, the current ratio of the Regional Development Planning Agency Office for 2017-2019 shows that in 2014 the current ratio was 667.50% in 2018 it decreased to 592.62 % or (74.88%) then experienced a significant increase in 2019 by 932.84% or an increase of 340.22%. Quick Ratio/Quick Ratio 2017 Quick Ratio/Quick Ratio of 264.91% in 2018 decreased by 170.31% or by 94.61% and then experienced a significant increase in 2019 by 524.25% or by 353.94%. In 2017-2019 based on Solvency Ratio analysis, in 2017-2019 the West Lombok Regional Development Planning Agency was able to pay all its debts then in 2019 it decreased by 0.02 and an average of 0.09%. The results of the calculation of the debt ratio in 2019 decreased by 0.02 and an average of 0.09%.
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Chermian Eforis, Patricia Diana, and Karina Harjanto. "Green Business as a Moderating Variable for Financial Ratios and Firm Value." Conference Series 3, no. 2 (December 15, 2021): 384–94. http://dx.doi.org/10.34306/conferenceseries.v3i2.606.
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According to the Environmental Performance Index (EPI), Indonesia is listed at 133, from 180 countries in the world. The Ministry of Environment and Forestry of the Republic Indonesia has established a company performance rating, namely, PROPER, whose assessment aspect is almost equal to EPI such as environmental permits, water and air pollution, and waste management. The purpose of this research is to see the effect of profitability, solvency, and liquidity toward firm value with PROPER rating as a moderation variable. Research was conducted over 45 companies in Indonesia from 2015-2019 using multiple regression analysis. The results showed profitability and solvency had positive significant effect on the firm value. Meanwhile, liquidity had negative significant effect towards firm value. PROPER rating positively moderates the effect of profitability and solvency on firm performance. However, it negatively moderates the effect of liquidity towards firm value.
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Tyukavkin, Nikolay M., and Vasilisa S. Vasilenko. "Assessment of financial stability and payment capacity of Russian companies." Vestnik of Samara University. Economics and Management 12, no. 2 (August 5, 2021): 92–100. http://dx.doi.org/10.18287/2542-0461-2021-12-2-92-100.
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The article discusses the concepts of financial stability, solvency, solvency ratios, financial reporting, financial analysis, liquidity indicators, solvency indicators, balance sheet, report on financial results, considers the advantages of implementing software products for the automatic generation of financial indicators based on financial statements. Financial management is becoming a time-consuming and priority task facing the management personnel of any modern enterprise, regardless of its field of activity. The financial stability of an enterprise is a complex concept that reflects a financial condition in which the enterprise is able to freely dispose of funds, balance financial flows, carry out effective activities in conditions of entrepreneurial risk and a dynamically changing environment, while maintaining solvency, having investment potential and a number of competitive advantages. The system of indicators characterizing the solvency and financial stability of the enterprise is the most important aspect, therefore, this article also discusses the indicators of financial stability, solvency, their calculation procedure, as well as the size and results. Methods for assessing the information contained in the financial statements are determined, examples of calculating the liquidity and solvency ratios of enterprises are given. The ways of increasing the financial stability and solvency of companies are described and considered.
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Kotane, Inta. "Use of financial indicator for enterprises’ solvency evaluation." Management Theory and Studies for Rural Business and Infrastructure Development 36, no. 4 (November 3, 2014): 861–70. http://dx.doi.org/10.15544/mts.2014.081.
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One of the evaluation methods of the enterprises’ solvency is the calculation of the financial ratios and the establishment of the ratio mutual coherence..The research of the financial indicator use regarding the evaluation research of the solvency of the enterprises was carried out by the author, and the set of financial indicators was established including the groups of liquidity, solvency, activity and profitableness ratios and was used in the solvency evaluation of Latvian enterprises. The practical research was carried out according to the accounting data of the small enterprises of Latvia. The aim of the research is to appraise the use of the financial indicators in order to evaluate the solvency of the companies. The results of the research point out that there is no essential difference between the financial indicators of a liquidated enterprise and a reorganized enterprise and there is no possibility to foresee precisely the financial position of the enterprises by taking into account only the financial indicators of the enterprises.
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Oktorina, Megawati, and Linda Kusumaning Wedari. "An Empirical Investigation on Ownership Characteristics, Activities of the Audit Committee, and Audit Fees in Companies Listed on Indonesia Stock Exchange." Applied Finance and Accounting 1, no. 1 (January 19, 2015): 20. http://dx.doi.org/10.11114/afa.v1i1.639.
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This study examines the effect of ownership characteristics and activities of the audit committee to audit fee. This study also uses control variables which include free cash flow, liquidity ratios, profitability ratios, solvency ratios, firm size, market -to-book value of equity, and audits quality of manufacture companies in Indonesia Stock Exchange in the year 2010 - 2012 are used as the population in this study. Data collection method used was purposive sampling. The statistical methods used to analyze the data are the multiple linear regression and results obtained indicate that managerial ownership, audit committee activity, firm size, liquidity ratios, profitability ratios affect audit fees. Meanwhile, institutional ownership, free cash flow, solvency ratio, and market -to-book value of equity do not affect the audit fees significantly.
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Hafizh, Muhammad, and Hastuti. "Perbandingan Kinerja Keuangan Perusahaan Telekomunikasi Di Indonesia Sebelum Dan Setelah Pandemi Covid-19." Indonesian Accounting Literacy Journal 2, no. 1 (January 20, 2022): 210–21. http://dx.doi.org/10.35313/ialj.v2i1.3359.
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This study aims to determine the differences in the financial performance of telecommunications companies before the Covid-19 pandemic and after the Covid-19 pandemic. Financial performance is measured using several ratios, namely liquidity ratios, solvency ratios, and profitability ratios. The type of research conducted is descriptive quantitative research. The population in this study were all telecommunication companies listed on the IDX, namely 6 companies, the sample was collected from 4 company financial statements in 2019 and 2020 using the convenience sampling method. The analysis was carried out by comparing the liquidity ratios, solvency ratios, and profitability ratios of the sample companies before the Covid-19 pandemic and after the Covid-19 pandemic took place. The results of this study indicate that the telecommunications companies sampled experienced a decrease in almost all ratios analyzed during the Covid-19 pandemic, but did not experience a change in their financial performance status.
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Fitriana, Fitriana, Abdul Rahman Mus, and Budiandriani Budiandriani. "Pengaruh Likuiditas, Solvabilitas dan Profitabilitas terhadap Harga Saham pada Perusahaan Konstruksi dan Bangunan yang terdaftar di Bursa Efek Indonesia." PARADOKS : Jurnal Ilmu Ekonomi 4, no. 1 (March 27, 2021): 233–46. http://dx.doi.org/10.33096/paradoks.v4i1.770.
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This study aims to analyze the influence of liquidity, solvency and profitability on share prices in construction and building companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. Independent variables used in this study are liquidity ratios, solvency ratios and profitability ratios, while the dependent variable is the stock price. The sample in this study is construction and building companies listed on the Indonesia Stock Exchange (BEI). Which are selected based on certain criteria using the Purpose Sampiling Method. The analysis used in this research is multiple regression analysis T test and F test processed by SPSS. The results of this study indicate that the liquidity variable has a positive and significant effect on stock prices, the solvency variable has a positive and significant effect on stock prices, while the profitability variable has a positive but insignificant effect on stock prices..
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R. Juwita Effendy and Dwi Asih Surjandari Razmjoo. "The Effect of Market Value Added (MVA), Liquidity and Solvency Ratio and Dividend Policy on Stock Return with Firm Size as the moderating variable (Study on LQ45 Companies in Indonesia Stock Exchange)." Journal of Economics, Finance and Accounting Studies 4, no. 1 (January 19, 2022): 244–53. http://dx.doi.org/10.32996/jefas.2022.4.1.16.
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This study aims to analyze the effect of Market Value Added (MVA), Liquidity and Solvency Ratios, and Dividend Policy on Stock Returns with Firm Size as a moderating variable (Study on LQ45 Companies in Indonesia Stock Exchange) the periods of 2015 to 2019. The research samples consist of 28 companies with the object of research the Market Value Added, Liquidity Ratio, Solvency Ratio and dividend policy as independent variables, Stock Return as a dependent variable and Firm Size as the moderating variable. The analysis uses multiple regressions with E-views version 10. The results show that the liquidity ratio and dividend policy have a significant effect on stock returns, while market value-added and solvency ratios have no effects. Firm size can moderate the liquidity ratio and dividend policy on stock returns, but it cannot moderate market value-added and solvency ratio to stock returns.
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Zuardi, Muhammad Hanafi. "Measuring Healthiness Of Islamic Banks Using Solvabilitas Financial Ratios." International Journal of Islamic Economics 3, no. 1 (July 1, 2021): 17. http://dx.doi.org/10.32332/ijie.v3i1.3279.
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The purpose of the study was to analyze the soundness level of PT Bank Central Asia (BCA) Syariah using the solvency ratio for the 2015-2019 period. This type of research is quantitative with a descriptive approach, where the data source used is secondary data sources. The data collection technique uses the documentation method in the form of financial reports which have been presented on the official website of PT BCA Syariah. The data analysis technique uses the assessment of the level of health using the solvency ratio with independent variables and measurement using the CAR and DER ratios. The results showed that the CAR ratio for the 2015-2019 period was ranked 1 in the very healthy category, namely the CAR ratio was greater than the predetermined bank health standard, namely 8%. Meanwhile, the DER ratio for the 2015-2019 period experienced a significant increase. This increase in the DER ratio indicates that the condition of the DER ratio is in an unhealthy state, because the calculation of the DER ratio is more than the minimum health standard for the DER ratio, namely DER <58%. Based on the results of the study, the health composite ranking of PT BCA Syariah using the Solvency Ratio in 2015-2019 The CAR ratio is in a healthy rating, while the DER ratio is in a very unhealthy rating. so this indicates that the bank has not been able to finance its long-term and short-term debt with its own capital.
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Ulfan, Kris, Sutriswanto Sutriswanto, and Gaguk Apriyanto. "Analisis Pengaruh Rasio Early Warning System Terhadap Financial Solvency Pada Perusahaan Asuransi Jiwa Syariah Di Indonesia." Wiga : Jurnal Penelitian Ilmu Ekonomi 8, no. 1 (March 31, 2018): 12–23. http://dx.doi.org/10.30741/wiga.v8i1.232.
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This study aims to examine the influence of the Early Warning System ratio which consist of surplus change ratio, claim load ratio, cost management ratio, liquidity ratio and premium growth ratio to financial solvency of sharia life insurance company in Indonesia period 2012 - 2016. The data used are secondary data obtained from the website of Asosiasi Asuransi Syariah Indonesia ( AASI ). Sampling technique used in this research is purposive sampling. The sample used in this research is 10 sharia life insurance companies . Hypothesis testing by using multiple linear regression analysis. The results of this study prove that financial solvency at the sharia fairyde 2012 - 2016, with an average value of 507.68% with a minimum financial solvency of 126.83 % and a maximum value of 2447.50 %. The variables that affect the financial solvency in this period of research are the ratio of claims expense and liquidity ratio which shows the negative and significant influence. Surplus change ratios, management expense ratios, the ratio of premium growth proved to be no significant effect on financial solvency . The ratio of Early Warning System in this study proved to have an effect on the financial solvency at the predictive ability level of 25.5% as shown in the adjusted R square value. Other variables not found in this research have influence to financial solvency equal to 74,5%.
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Simatupang, Eva Malina. "Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Bank SUMUT." JURNAL AKUNTANSI BARELANG 4, no. 2 (July 2, 2020): 50. http://dx.doi.org/10.33884/jab.v4i2.1946.
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This study aims to assess the financial performance of PT Bank SUMUT in terms of liquidity ratios, profitability ratios, and solvency ratios in period 2015-2017. The type of data used in this study is secondary data, that is balance sheet and income statement. Data collection in this study uses documentation and data processing techniques using ratio analysis techniques. The conclusion of this study is in terms of its liquidity ratio, PT Bank SUMUT's financial performance is quite good, in terms of its profitability ratio, PT Bank SUMUT's financial performance is not good, and in terms of its solvency ratio, PT Bank SUMUT's financial performance is quite good.
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Hilmi hatta, Achmad Setiawan, and Sri Handini. "COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND AFTER MERGER (CASE STUDY AT PT HOLCIM INDONESIA)." Ekspektra : Jurnal Bisnis dan Manajemen 5, no. 1 (April 12, 2021): 68–77. http://dx.doi.org/10.25139/ekt.v5i1.3700.
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This study aims to analyze differences in the company's financial performance before & after the merger of PT Holcim Indonesia Tbk. The company's financial performance is measured using financial ratios: liquidity ratios (current ratio & cash ratio), solvency ratios (debt ratio & debt equity ratio), activity ratios (total assets turn over & fixed assets turn over), profitability ratios (nett profit margin & gross profit margin), & market ratio (earnings per share & price earnings ratio). The quantitative method used in this study takes data from PT Holcim Indonesia Tbk's financial statements for the 2014-2017 period. The analysis technique uses SPSS software. The results of the calculation of financial performance before & after showed a decrease in post-merger performance on all liquidity ratios, activity ratios, profitability ratios, & market ratios, only the solvency ratio increased. Then do a paired sample t test which concludes that there is no significant difference from the average financial performance ratio before and after the merger. This is because the difference in the ratio before and after the merger is not much different.
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Sari, Dian Indah, and Slamet Maryoso. "Analisis Kinerja Keuangan Industri Gas Yang Terdaftar di BEJ (Studi Kasus PT. Aneka Gas Industri Tbk)." Moneter - Jurnal Akuntansi dan Keuangan 6, no. 2 (October 2, 2019): 141–48. http://dx.doi.org/10.31294/moneter.v6i2.6165.
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Abstract- TTo find out the financial performance of PT. Aneka Gas Industri Tbk uses liquidity ratios, solvency ratios and profitability ratios for the period of 2016-2018 the purpose of this study. The research design used in this study is descriptive quantitative, namely data obtained from the sample population of the study and analyzed according to the statistical method used and then interpreted. From the discussion above it can be concluded that PT. Aneka Gas Industri Tbk The company requires ratio analysis such as liquidity ratios, solvency ratios and profitability ratios to provide an overview of the company's ability to pay debts, the ability to pay debts guaranteed by assets owned and the ability to obtain profits. Based on the calculation of the liquidity ratio, it can be said that the cash held by PT. Aneka Gas Industri Tbk has not been able to pay short-term debt. From the results of calculations using solvability ratios it can be said that companies are able to pay debts guaranteed by assets owned. The results of calculations with profitability ratios can be said that the company has not been able to obtain profits. Based on the calculation results, it can be concluded that the financial performance of PT. Aneka Gas Industri Tbk does not mean that the company has not been able to manage finances well. This can be seen from the liquidity ratio that has decreased, the solvency ratio has increased and the profitability ratio has decreased. Keywords: Ratio Analysis, Performance, Finance
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Zannati, Rachma, and Nur Fitriana. "ANALISIS LAPORAN KEUANGAN PT. GATARI SEBAGAI DASAR PERTIMBANGAN PEMBERIAN KREDIT MODAL KERJA PADA PT.BANK DKI." Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT 1, no. 2 (October 1, 2016): 81–92. http://dx.doi.org/10.36226/jrmb.v1i2.13.
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This study aims to determine (a) measure the feasibility assessment takes into account the provision of working capital credit for PT.Gatari as additional capital by comparing financial ratios (liquidity, solvency, profitability, and activity) for the period 2012-2015, and (b) measure the credit granting considerations on PT. Gatari according to standard financing considerations on PT. Bank DKI. This research is a descriptive method with the quantitative approach to PT. Gatari financial statements from its inception until today. The research sample is PT. Gatari financial statements in 2013, 2014 and 2015. The study shows that (a) the measurement of financial feasibility assessment showed good results because the calculation of the ratio is almost entirely according to the standard financial ratios applicable at PT. Bank DKI and (b) the measurement of supporting aspects of credit is good enough as a basis for credit supply PT. Bank DKI.
Keywords: Liquidity Ratios, Solvency Ratios, Activity Ratios,
Profitability Ratios, Working Capital Loan
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Wibowo, Satrijo Budi. "ANALISIS RASIO KEUANGAN SEBAGAI ALAT UKUR KINERJA PERUSAHAAN PADA PT. ASTALIA MILLENIA EDUCATINDO CABANG MADIUN." Assets: Jurnal Akuntansi dan Pendidikan 2, no. 1 (January 1, 2013): 25. http://dx.doi.org/10.25273/jap.v2i1.558.
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<span>This study aims to determine the company's financial performance , both in terms of liquidity, solvency, profitability and activity of PT .Millennia Astalia Educatindo Madiun from 2010 until 2012. The processed data is the data that comprises the financial statements of the balance sheet and income statement. Methods of data processing by using ratio analysis consisting of the ratio liquidity, profitability, solvency and activities. The method used is descriptive method, the research seeks to collect and present data from the company to be analyzed so as to provide a fairly clear picture of the object under study. Because of financial ratios is one tool in evaluating the company's financial condition and performance , it is expected that through the analysis of financial statements may consideration in making decisions, especially regarding the financial condition in the future. Besides, the analysis of financial statements to describe the company's actual financial performance. The results showed that the ratio of liquidity include the current ratio and quick ratio increased, although still below the industry average. For profitability ratios include gross profit margin and operating profit margin increased in 2012 despite the decline was due to the increased cost of goods sold. Solvency ratios while covering a total debt to equity ratio and total debt to capital assets shows a marked improvement by decreasing solvency ratio from year to year. Nonetheless Solvency ratio still can’t to be categorized either as it is still above the industry average. The ratio of activity which includes receivable turnover and total asset turnover has fluctuated, rising in 2011 but dropped in 2012. Nonetheless Activity ratios are well below the industry average, which means the company has not been effective in utilizing existing resources.</span>
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Rahayu Ningsih, Siti, Unggul Purwohedi, and Mardi. "FACTORS AFFECTING SOLVENCY IN INSURANCE COMPANIES IN INDONESIA 2015–2019 PERIOD." MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 1, no. 1 (December 30, 2021): 34–46. http://dx.doi.org/10.55047/marginal.v1i1.5.
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Firm size, investment return ratios, self-retention ratios, and underwriting results are all being examined in this research to see how they affect solvency (proxied by the Risk Based Capital ratio). In this study, 74 insurance businesses registered with the Financial Services Authority (OJK) between 2015-2019 were studied. Using the purposive sampling method, a fair sample of 40 insurance companies was drawn over the course of five years. Consequently, the total number of observations was 200. Eviews 11, a program for panel data regression analysis, is used in this research. According to the findings of this study, insurance companies' solvency is affected by the Self-Retention Ratio and Underwriting Results. While the Firm Size and Investment Return Ratio have no effect on the solvency of insurance companies.
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Nurhasanah, Silva, and Ekayana Sangkasari Paranita. "Analisis Pengaruh Rentabilitas, Solvabilitas dan Likuiditas terhadap Nilai Perusahaan." Jurnal Ilmiah Aset 21, no. 2 (March 6, 2020): 123–28. http://dx.doi.org/10.37470/1.21.2.153.
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This study aims to analyze the effect of profitability ratios, solvency ratios, and liquidity ratios towards firm value of the public companies listed on the Indonesia Stock Exchange in the period 2015-2017. The population is twelve automotive and component subsector companies. Sampling of this study was conducted using purposive sampling technique. Data is in the form of secondary data from each company’s financial statements from the Indonesian Stock Exchange website. The analytical method used is multiple linear regression analysis. The results show that of the ratios that measure the company’s financial performance, only the profitability ratio has a significant positive effect on firm value. The solvency ratio and the liquidity ratio does not significantly influence the firm value. But simultaneously, the three financial ratios show a significant positive effect towards firm value. This research model is quite strong, because all three variables contribute highly in explaining variations in firm value.
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Liuta, O., N. Pihul, and K. Hliadko. "THEORETICAL FOUNDATIONS MANAGE LIQUIDITY AND SOLVENCY." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 4 (2019): 14–23. http://dx.doi.org/10.21272/1817-9215.2019.4-2.
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The article deals with the essence of the definitions "liquidity" and "solvency" of the enterprises. It is stated that the definitions are complementary and closely related to each other, but herewith they should be distinguished. The article provides an interpretation of the economic category "liquidity and solvency management" of the enterprise, namely, the authors of the article state that it is a process of developing and making effective management decisions by the economic entities to fulfill their obligations in full and within the established deadline at the expense of the available means of payment in order to ensure the sustainable development of the entity both in the current and future periods. Besides, the article determines the purpose and main tasks of liquidity and solvency management of the enterprise, the main steps in the process of managing the liquidity and solvency of the economic entities, as well as the main stages of their analysis. Also, the article determines and characterizes the absolute and the relative indicators with the help of which it is possible to carry out the analysis of the liquidity and solvency. There was carried an analysis of liquidity and solvency according to the groups of indicators. The analysis of liquidity and solvency of the domestic economic entities which was carried out for the period of 2013 - 2017 indicates a low level of liquidity and prospective solvency of Ukrainian enterprises. Such a situation negatively affects the efficiency of their functioning, which is due to the inability of economic entities to discharge short-term liabilities in time. This estimation was made on the basis of an analysis of liquidity and financial firmness ratios, which are the basis for drawing conclusions on prospective solvency. The authors of the article noted that liquidity and solvency management of enterprises are the important components of the financial management of business entities and that the implementation of effective liquidity and solvency management is the basis for ensuring the further development of enterprises, which in turn will affect their investment attractiveness and competitiveness. Keywords: liquidity, solvency, management, prospective solvency, liquidity and solvency ratios.
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Zanardi, Yassin, and Novi Permata Indah. "Analisis Rasio Likuiditas, Rasio Solvabilitas dan Rasio Rentabilitas untuk Menilai Kinerja Keuangan Koperasi Serba Usaha Andini Mulyo Unit Boyolali." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 4, no. 2 (November 18, 2021): 448–60. http://dx.doi.org/10.47467/alkharaj.v4i2.685.
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This study aims to assess the financial performance of the Multipurpose Cooperative Andini Mulyo Boyolali Unit. This observation of financial performance was carried out by researching the financial statements of the multi-business cooperative Andini Mulyo Boyolali in 2015-2019. The data analysis method used is a quantitative method with a descriptive approach. Aspects of the financial statements. that become the reference include liquidity ratios, solvency ratios, and profitability ratios. The results showed that from 2015 to 2019 the financial performance of the Multipurpose Cooperative. Andini Mulyo Boyolali unit was very good when compared to the Assessment. Standards of the Ministry of Cooperatives and SMEs RI 2006. This can be seen. from the value of the liquidity ratio which managed to achieve an average CR of 406, 6% and CS by 200%. Judging from the solvency ratio, the average DAR produced is 17% and the DER is 21%. Then the average of the last component, the Multipurpose Cooperative Andini Mulyo Boyolali, managed to achieve an BOPO of 77%.
Kata Kunci: Liquidity Ratio, Solvency Ratio, and Profitability Ratio.
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Handayani, Sri, Erni Pratiwi Perwitasari, and M. Arif Hermawan. "The Effect of Financial Ratio to Financial Distress Mediated by Profitability Ratio in PT Angkasa Pura II (Persero)." JEJAK 14, no. 2 (September 30, 2021): 398–414. http://dx.doi.org/10.15294/jejak.v14i2.32023.
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This study aims to analyse the effect of ratios of liquidity, solvency and activity on financial distress through ROE, ROA and ROI of PT Angkasa Pura II (Persero) as mediating variable. The decrease in the number of aircraft passengers due to restrictions on human movement due to Covid-19 pandemic affects airport revenues as indicated by deteriorating financial ratios and is thought to lead to financial distress. This study tries to detect the symptoms of financial distress in the state-owned enterprise engaged in airport services by looking at the direct and indirect effects of its financial ratios’ performance. By using secondary data from financial statements, this study tried to build a structural equation model to know the direct and indirect effect. The results of hypothesis testing indicated that the ratio of liquidity, solvency and activity had negative effects on the company’s ROE, ROA and ROI during the period 2001-2020, but only the activity ratio that had a significant effect. Meanwhile, the three ratios of liquidity, solvency and activity had direct negative but not significant on financial distress. Next, ROE, ROA, and ROI had a direct positive but not significant effect on the company’s financial distress during that period. The study concludes that there was no relationship between the three ratios to financial distress mediated by ROE, ROA and ROI of the company.
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Rizal, Samsul, and Nadwah Nadwah. "ANALISIS TINGKAT RISIKO PENYALURAN KREDIT USAHA RAKYAT (KUR) DALAM MENINGKATKAN KINERJA KEUANGAN PADA PT. BANK SULSELBAR CABANG GOWA." Jurnal Ekonomi Balance 8, no. 2 (November 20, 2012): 60–80. http://dx.doi.org/10.26618/jeb.v8i2.1858.
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This study uses Descriptive analysis and Credit Risk analysis using quantitative methods. Used to determine the level of risk of Kedit KUR at PT. SulselBar Bank, Gowa Branch. Data in the form of credit collectability reports, and data obtained in writing in the form of a general description of the company, namely data collection through direct interviews in the credit section with the problems examined at PT. Bank of Sulselbar Branch of Gowa.The results of the study concluded that non-performing loans (NPL) at PT. Bank Sulselbar, Gowa branch is classified as medium in accordance with the provisions of Bank Indonesia (BI). In the analysis of financial performance using ratio analysis consisting of liquidity ratios, solvency ratios and profitability ratios. The results of the study concluded that those who experienced an increase were based on the percentage of the solvency and profitability ratios.
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Hendang Tanusdjaja, Felix Irwanto,. "PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT TERKAIT GOING CONCERN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015 – 2017)." Jurnal Paradigma Akuntansi 2, no. 1 (January 8, 2020): 298. http://dx.doi.org/10.24912/jpa.v2i1.7158.
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This study aims to examine the effect of profitability, liquidity, and solvency ratios on audit opinions related to going concern received by the company. This research uses secondary data; manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2017. The research samples contained in this study were 168 companies. The sampling method is purposive sampling. The profitability variable is measured by the Return on Assets ratio, the liquidity variable is measured by the Current Ratio, and the measurement of the solvency variable by the Debt to Assets ratio. These ratios are calculated using company financial data contained in the financial statements listed on the Indonesia Stock Exchange. The sample criteria determined in the study are companies that suffered losses during the period 2015 - 2017, manufacturing companies that published financial statements in Rupiah and companies that did not merge. The results showed that profitability had a negative effect, liquidity had no effect and solvency had a positive effect on audit opinions related to going concern. Profitability, liquidity and solvency simultaneously influence audit opinion regarding going concern.
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Kamaluddin, Amrizah, Norhafizah Ishak, and Nor Farizal Mohammed. "Financial Distress Prediction Through Cash Flow Ratios Analysis." International Journal of Financial Research 10, no. 3 (May 19, 2019): 63. http://dx.doi.org/10.5430/ijfr.v10n3p63.
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The purpose of this study to examine the relationship of cash flow ratios in predicting financial distress companies, with industrial and consumer product companies in Bursa Malaysia as the sample. The study on financial distress is critical as it can lead to bankruptcy, which may adversely affect the economy of the country. Therefore it is worth exploring any indicators that can identify the possibility of financial distress in the company. The tools enable to address the potential problems that can mitigate from distressed financial position. Most prior studies in Malaysia focus on traditional financial ratios, while this study exploits the strength of cash flow ratios. The liquidity ratio, solvency ratio, efficiency ratio and profitability ratio utilized in this study are derived from the statement of cash flows. The Altman Z-score is used to measure the level of the financial distress. The findings show mixed relationships between solvency ratio and financial distress and a negative significant relationship between profitability ratio and financial distress, whilst efficiency ratio has no relationship with the financial distress. These results suggest that cash flow ratios are reliable tools to predict financial distress for Malaysian context. The study is useful in giving insights to the stakeholders in their decision making.
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Diana, Sri, Sulastiningsih Sulastiningsih, and Purwati Purwati. "ANALISIS KINERJA KEUANGAN PERBANKAN SYARIAH INDONESIA PADA MASA PANDEMI COVID-19." Jurnal Riset Akuntansi dan Bisnis Indonesia 1, no. 1 (September 30, 2021): 111–25. http://dx.doi.org/10.32477/jrabi.v1i1.327.
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Financial sector is an important thing for a country development. Indirectly, the financial sector will support the economy especially during the pandemic, including the Islamic banking industry. This study aims to analyze the financial performance of Islamic banking in Indonesia based on profitability ratios consisting of BOPO, ROA, ROE, liquidity ratios consisting of Cash ratio and FDR, as well as solvency ratios as measured by the CAR ratio, during the COVID-19 pandemic. This research is descriptive quantitative research by measuring the financial performance of the bank through the level of profitability ratios. The results of this study show that there is a fluctuation changing in the performance values during the COVID-19 pandemic. Bank performance through profitability ratios shows that some sharia banks are classified as efficient and some have decreased the performance. In the liquidity ratio, the average bank experienced a decline in the cash ratio component, with the lowest being at BRI Syariah, which fell by 50.9%. Bank solvency ratio generally shows good performance.
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Permana, Imam Setia, Rossherleen Clarissa Halim, Silvia Nenti, and Riza Nurrizkinita Zein. "Analisis Kinerja Keuangan Dengan Menggunakan Rasio Likuiditas, Solvabilitas Dan Profitabilitas Pada PT. Bank BNI (Persero), TBK." Jurnal Aktiva : Riset Akuntansi dan Keuangan 3, no. 3 (February 25, 2022): 132–39. http://dx.doi.org/10.52005/aktiva.v3i3.102.
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Banking is an industry that handles cash, credit, and other transactions. So that banking is defined as the backbone in building the economic and financial system in Indonesia as well as channeling funds for the community which aims to support the implementation of national development in order to increase equitable distribution of development and its results, and to assess the financial performance of a bank can be seen from how many indicators , one of which is the financial statements. Financial report is a report that contains the recording of money and transactions in and out of banking, and has economic and monetary value. The purpose of this research is “to study and understand the financial performance of PT. BNI Persero, Tbk, based on liquidity ratios, solvency and profitability ratios”. This study uses descriptive and quantitative methods of measuring liquidity ratios, solvency and profitability ratios. Based on this method, it can be seen that the results of the financial performance of PT. BNI Persero, Tbk is liquid because it meets the standard ratio of Indonesia. Then it can be seen that the LDR ratio has decreased for 3 years. Based on the solvency ratio, the bank's position is solvable, because BNI Persero is in sufficient condition to guarantee both short-term and long-term debt.
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Pakhchanyan, Suren, Jörg Prokop, and Gor Sahakyan. "Drivers of Bank Solvency, Risk Provisioning and Profitability in the Armenian Banking System." Journal of Emerging Market Finance 17, no. 3 (September 30, 2018): 307–32. http://dx.doi.org/10.1177/0972652718797815.
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The aim of this study is to examine the effects of bank-specific, regulatory and macroeconomic determinants on solvency, risk provisioning, and profitability in the Armenian banking sector. We show that abnormal loan growth is associated with a decrease in regulatory capital ratios, an increase in loan loss provisions, and a reduction in loan portfolio profitability. In addition, we observe an inverse relationship between GDP growth and bank solvency as well as profitability. Regarding regulation, we identify a decrease in regulatory capital ratios as well as a drop in profitability after the implementation of the Basel II Accord. JEL Classification: G32, G21, G28
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Damayanti, Wulan, and Ari Nurul Fatimah. "ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020." Jurnal Akuntansi dan Keuangan 26, no. 2 (July 31, 2021): 22–33. http://dx.doi.org/10.23960/jak.v26i2.289.
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This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.
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Fitriyani, Yuli, Mufrida Zein, Radna Nurmalina, and Mega Putri Diyani. "Analysis of Financial Statements to Measure Performance at PT. Kino Indonesia, Tbk 2015-2019." International Journal of Research in Vocational Studies (IJRVOCAS) 2, no. 1 (April 13, 2022): 10–16. http://dx.doi.org/10.53893/ijrvocas.v2i1.95.
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This study aims to analyze the financial performance of PT. Kino Indonesia Tbk from 2015-2019 by calculating financial ratios. The type of data used is quantitative data. The data collection methods used were documentation and literature study which were analyzed using financial ratios, namely liquidity ratios, solvency ratios, and profitability ratios. The results show that the liquidity ratio, namely the current ratio, is not yet effective because the company has not been able to pay current debts using assets, while the quick ratio is declared effective because the company is able to pay short-term debt with current assets without taking inventory into account. The solvency ratio, namely the debt to asset ratio, is declared ineffective because the company has not been able to pay all of its debts using assets and the debt to equity ratio is effective because the company is able to pay all its debts using all equity. Profitability ratios, namely return on assets and return on equity, fluctuate every year because the company has not been able to obtain maximum profit.
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Saputra, Andhy, and Ijma Ijma. "ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND AFTER STREAMLINING THE MANAGEMENT STRUCTURE OF THE STIE MUJAHIDIN TOLITOLI." Economy Deposit Journal (E-DJ) 1, no. 2 (December 28, 2019): 8–16. http://dx.doi.org/10.36090/e-dj.v1i2.587.
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Good governance of private tertiary institutions is a series of mechanisms to direct and control a tertiary institution so that it runs in accordance with the expectations of all interested parties, by applying the principles of transparency, accountability, responsibility, fairness, independence, equality and fairness. This study aims to determine and analyze the financial performance of STIE Mujahidin Tolitoli in terms of liquidity ratios, solvency ratios, activity ratios and profitability ratios. The study uses a quantitative research approach design by analyzing primary data. Based on the results of research and discussion it can be concluded that the financial performance condition of STIE Mujahidin Tolitoli in terms of Liquidity, Solvency, Activity and Profitability aspects after streamlining the manager structure has increased in value which can be interpreted that the financial performance after streamlining the manager structure is better than before because the value continues to increase and is above the industry average standard.
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Umami, Nida Auliana, and Ayu Febriyanti Safitri. "Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas Untuk Mengukur Kinerja Keuangan Pada PT Martina Berto Tbk Periode 2014-2018." Jurnal Riset Bisnis dan Investasi 7, no. 2 (October 1, 2021): 69–79. http://dx.doi.org/10.35313/jrbi.v7i2.2301.
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Financial statement analysis is one way to find out the condition of the company, financial ratios are one of the tools used to analyze financial statements. The purpose of this study is to determine the financial condition through the analysis of liquidity ratios, solvency, and profitability as well as the constraints that occur in financial performance and solutions made by the company. The method used in this research is descriptive method. The data was studied in the form of financial statements of PT. Martina Berto Tbk for 2014-2018. Based on the results, it can be concluded that the liquidity ratio is healthy because the current, fast, and INWC ratio is above the industry standard. The solvency ratio is healthy because the debt to equity ratio and LTDtER are above the standard. While the profitability ratios are declared unhealthy because the ratios of NPM, ROA, and ROE are below the standard.
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Asnahwati, Asnahwati. "Analisis Rasio Keuangan Dalam Mengukur Kinerja PT. Adira Dinamika Multi Finance tbk." Jurnal Daya Saing 2, no. 2 (June 15, 2016): 143–49. http://dx.doi.org/10.35446/dayasaing.v2i2.57.
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Abstract: Financial condition will reflect how the performance of the company . Assess the financial performance of the company's goal is to evaluate and improve the state perusahaannya.Untuk measure the financial performance of the company can use financial ratios such as liquidity , solvency , activity and profitability .The purpose of this study is : 1 ) To determine the performance of PT . Adira Multi Finance Tbk terms of liquidity ratios , 2 ) To determine the performance of PT . Adira Multi Finance Tbk terms of solvency ratios , 3 ) To determine the performance of PT . Adira Multi Finance Tbk in terms of the activity ratios and 4 ) To determine the performance of PT. Adira Multi Finance Tbk in terms of the profitability ratio.The analytical method used is the method of comparison is to compare the company's financial ratios with industry standard ratio norm. Based on the analysis of the data obtained it was concluded that : 1 ) The company's performance in terms of the last two year Quick Ratios, has decreased but is generally still above standard industry norms. Means the company still Ilikuit. 2 ) corporate performance in terms of the solvency ratio Debt to Equity Ratio in a state insolvabel, and in terms of Debt to Total Assets Ratio also insolvabel. 3 ) company performance in terms of the ratio of the activity under standard industry norm, so it is said company 's effective yet efficient in utilizing all its assets to finance consumer and 4 ) corporate performance in terms of profitability Economical ( ROA ) in the last two years decreased, although the first 2 years is still above the industry standard norm, while in terms of their own capital profitability ( ROE ) at 2 years terakir sharp decline and fall below the standard norm industi. Means the company has not been efficient and effective in generating income through all sources of funding available.
Keywords: performance , liquidity , solvency , activity and profitability.
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Nurcahya, Yulida Army, and Rizky Puspita Dewi. "Analisis Laporan Keuangan Sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT Multi Bintang Indonesia Tbk." Jurnal Ilmiah Akuntansi dan Keuangan 9, no. 2 (July 31, 2020): 83–95. http://dx.doi.org/10.32639/jiak.v9i2.423.
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This study aims to analyze the financial performance of PT. Multi Bintang Indonesia Tbk in 2016, 2017 and 2018. The analytical tools used in this study are liquidity ratios (current ratios and fast ratios), solvency ratios (ratio of total debt to assets and total debt to equity) ratios), and profitability ratios (return on investment and return on equity). The results of the current ratio and quick ratio research in 2017 show that the company's financial condition is quite good, because the debt is less than the assets and profits obtained. Whereas in 2016 and 2018, the company's financial condition was not good because of higher debt. The quick ratio in 2016 shows that the company's financial condition is not good. Based on the measurement of the solvency ratio, an increase in the total debt to asset ratio and the total debt equity ratio in 2016 and 2018 indicate that the financial condition is not in good condition. Judging from the profitability ratio, the decrease in return on assets and return on equity in 2016 and 2018 shows that the company's financial performance is not good because the ratios are not maximized in generating profits.
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Fitria, Fitria. "PENGARUH RASIO SOLVABILITAS TERHADAP KINERJA KEUANGAN PADA SEKTOR PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2012 – 2016." EKONOMIKA SYARIAH : Journal of Economic Studies 2, no. 1 (June 30, 2018): 55. http://dx.doi.org/10.30983/es.v2i1.523.
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This research aims to know the magnitude of the influence of Solvency Ratio on performance of the financial of banking sector in the Indonesian stock exchange. The purpose of this research is seen from the problem "how to influence their solvency ratio against the financial performance in the banking sector in Indonesia stock exchange period 2012 – 2016?".
Based on the results of the research that has been done, it was found that their solvency Ratios the negative effect on performance on financial sector perbankkan in the Indonesia stock exchange in the period 2012-2016.
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Husain, T., Melani Quintania, and Nedi Hendri. "Uji Model Kualitas Audit: Studi Empiris Perusahaan yang Melakukan IPO di Bursa Efek Indonesia." Akuisisi: Jurnal Akuntansi 16, no. 2 (November 30, 2020): 44–52. http://dx.doi.org/10.24127/akuisisi.v16i2.476.
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Various financial statement scandals lead to a low public perception of audit quality. The quality of the audit itself can be studied from various perspectives. This research uses the paradigm of thinking to test audit quality modeling in predicting financial ratios consisting of liquidity ratios, activity ratios, solvency ratios, profitability ratios, and market prospect ratios. The type of research is causality with a quantitative approach. The subject of this research uses a public company that does Initial Public Offerings (IPO) in 2019. Data analysis methods use logistic regression analysis. This study's findings show that it meets the model's specifications, with nagelkerke r square score of 0.151, which means it has a weak influence in explaining the model. Besides that, does not yield influence simultaneously with omnibus tests of model coefficients and only one proof of the hypothesis of the Financial Ratio's viz price-to-book value proxy test that has a partially significant effect with the wald testing.
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Zariņa, Ilze, Irina Voronova, and Gaida Pettere. "Assessment of the Stability of Insurance Companies: The Case of Baltic Non-Life Insurance Market." Economics and Business 32, no. 1 (May 31, 2018): 102–11. http://dx.doi.org/10.2478/eb-2018-0008.
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Abstract The study gives an overview of the Baltic non-life insurance market. The purpose of the research is to summarise stability statistics on solvency ratios, risk profiles and capital surplus, which was contained in Solvency and Financial Condition reports (SFCR) in 2016 published first time by non-life insurance companies in European Union and Baltic market (Latvia, Estonia, and Lithuania). Solvency II came into effect in 2016, and these reports have been prepared using the new requirements of the Solvency II framework. All non-life insurance companies are required to have eligible own funds at least equal to solvency capital requirement (SCR) in order to avoid supervisory intervention (own funds divided by SCR are required to be at least 100 %). The SCR is based on well known risk measure value at risk with 99.5 % confidence level over a one-year time horizon. Baltic non-life insurance companies were strong capitalized (median 155 %) in 2016. It means that all Baltic companies can survive even if 1 in 200 years events have occurred although Baltic solvency coverage ratio is lower than the median ratio in European Union (209 %). For Latvian non-life insurance market, solvency ratio median is the lowest in European Union comparing by countries. The authors have analysed the historical development of the market and have calculated financial ratios, Gini’s concentration index, as well as dissimilarity index. The authors have investigated the current and future internal and external risks and issues for the Baltic non-life insurance market, such as political environment, low-yield environment, and market competition due to new mergers and acquisitions (M&A) activities, and a new rule for accounting for insurance companies IFRS17.
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Widiati, Putri Kurnia, and Esy Nur Aisyah. "ANALISIS RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN UNDERWRITING RATIO UNTUK MENGUKUR KINERJA KEUANGAN PT MANDIRI AXA GENERAL INSURANCE DI INDONESIA PASCA OJK (OTORITAS JASA KEUANGAN )." IQTISHODUNA 9, no. 2 (October 1, 2013): 185–91. http://dx.doi.org/10.18860/iq.v9i2.3568.
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This study aimstoanalyzethe development ofthe financial performance of PT Mandiri AXAGeneralInsurance in Indonesia after the establishment of the FSA (Financial Services Authority) in 2013 by using theanalysis of liquidity ratios, solvency ratios using solvabillitas rate calculation and risk-based minimum capital,and undderwiting ratio. Based on the results it can be concluded that penellitian seen from the calculation ofthe solvency ratiousing solvabillitas level of risk-based andminimum capital ratio under wrting result andshowed unfavorable results, while the liquidity ratio has increase devery year. The results of the calculationof this ratio in dicates poor performance (except for the liquidity ratio) associated with the presence of FSA(Financial Services Authority).
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Ningsih, Sri Dwi, and Mahdania Afria. "ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA MANAJEMEN." JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis 2, no. 1 (August 31, 2019): 1. http://dx.doi.org/10.47201/jamin.v2i1.41.
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This research was conducted to determine the company's management performance of PT. Telekomunikasi Indonesia Tbk. The 2014 to 2016 period is based on financial ratio analysis, which consists of liquidity ratios, solvency ratios, activity ratios, and profitability ratios. And compare the company's management performance of PT. Telekomunikasi Indonesia Tbk. With similar companies to find out the company's performance in the average industry. This type of research is descriptive - quantitative research using secondary research data. Sourced from the official website of the Indonesia Stock Exchange in 2014 to 2016. The financial statements using library and analysis techniques used are financial ratio analysis consisting of liquidity ratios, solvency ratios, performance ratios, and profitability ratios to profit and loss statements and PT. Telekomunikasi Indonesia Tbk from 2014 to 2016. The results of the analysis conducted related to the company's provisions for the period 2014 to 2016 based on liquidity ratios through the calculation of the current ratio, fast ratio, and cash ratio show that the conditions are quite good but not stable because they have not reached number 2 so they cannot be sold as needed. Based on the solvency ratio, from the calculation of DER, DAR, and TIE shows a satisfactory figure, the company can meet the total demand with the total assets. Based on WKTO, TATO, ARTO, and FATO calculations in the performance ratio, it shows that the company's performance in a fairly stable and effective condition from each ratio does not need to be at a lower level and not too high. And based on calculations, profitability ratios that include calculations of NPM, GMP, ROA, ROE, and ROI show that the company is quite good in producing earnings that are quite low estimates. While the management performance of PT. Telekomunikasi Indonesia Tbk. When compared with companies that use financial ratio analysis, which shows a very good company compared to other companies, and the overall ratio value is above the average industry ratio
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Kurniati, Eling Ri, and Tryan Adhi Nugroho. "ANALISIS KINERJA KEUANGAN PT. KIMIA FARMA TBK DENGAN PT. INDOFARMA TBK SEBELUM PANDEMI DAN PADA SAAT PANDEMI COVID-19." Medikonis 13, no. 1 (January 31, 2022): 20–28. http://dx.doi.org/10.52659/medikonis.v13i1.48.
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ABSTRACT
The Covid-19 pandemic has an impact on the economic sector which has resulted in companies experiencing a decline in financial performance. This study aims to determine whether there are differences in the financial performance of PT. Kimia Farma Tbk. and PT. Indofarma Tbk. before the pandemic and during the covid-19 pandemic. This type of research is quantitative research with secondary data analysis and uses a comparative approach method. Sampling with purposive sampling method. Data collection techniques used are documentation techniques on financial reports published by PT. Kimia Farma Tbk. and PT. Indofarma Tbk. obtained from the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. Then processed using the SPSS Version 16.0 application and the test used in this study is a comparative test, namely the Wilcoxon Sign Test. The results of this study indicate that there are significant differences in PT. Kimia Farma Tbk. based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. As for PT. Indofarma Tbk. also the same, there are significant differences based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. PT. Kimia Farma Tbk. has a better performance than PT. Indofarma Tbk. before the pandemic or during the pandemic.
Keywords: Financial Performance, Pharmaceutical Companies, Covid-19
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Zalewska, Justyna, and Natalia Nehrebecka. "Liquidity and solvency of a company and the rate of return – an analysis of the Warsaw Stock Exchange." Central European Economic Journal 6, no. 53 (June 6, 2020): 199–220. http://dx.doi.org/10.2478/ceej-2019-0013.
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AbstractThe purpose of the article is to analyse the impact of various financial ratios used to evaluate a company’s liquidity and solvency on the rates of return on the shares of companies listed on the Warsaw Stock Exchange. In the context of developing countries, the relationship between liquidity and solvency on the one hand and the return on equity on the other is still not clear. Poland is the most economically developed country in Central and Eastern Europe. A thorough analysis is necessary to take appropriate action and introduce adequate regulations in the country, as well as to create the foundation for researching other economies in this region. In addition, this article includes new estimators that have not yet been taken into account but that may affect the rates of return, which will contribute to the literature on the subject and to the development of knowledge on the volatility of returns on shares. In the study, we have calculated the time-varying beta coefficients of the capital asset pricing model (CAPM) model and analysed portfolios based on three liquidity ratios and four solvency ratios, which were computed using the CAPM, Fama–French and Carhart models. The empirical study described in the article focuses on companies listed on the Warsaw Stock Exchange in the period from 1 January 1999 to 30 June 2013. Regressions were estimated by the least-squares method and by quantile regression. Based on the results, it was found that listed companies at risk of bankruptcy are able to meet their short-term liabilities. Liquidity and solvency measured by financial ratios significantly affect the sensitivity of the rate of return on shares to the risk factors expressed in the CAPM, Fama––French and Carhart models.
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Maulana, Muhammad. "ANALISIS KINERJA KEUANGAN PADA PT BAYAN RESOURCE Tbk Per 2015-2017." Research Journal of Accounting and Business Management 2, no. 2 (December 20, 2018): 146. http://dx.doi.org/10.31293/rjabm.v2i2.3732.
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Company performance is an illustration of the financial condition of a company by conducting a financial analysis, so that it can be known about the good and bad financial condition of a company that reflects work performance in a certain period. To find out how good a company's financial performance is, it is necessary to conduct an assessment and performance measurement. One assessment and measurement of performance can be reflected through an analysis of financial ratios.This research was conducted to find out how well the financial performance performed by PT Bayan resources a coal mining company in the 2015-2017 period by analyzing the ratio of: (1) profitability ratios (2) solvency ratios, (3) liquidity ratios , (4) activity ratio. The hypothesis of this research is based on the phenomenon, which is based on the market value of coal which has decreased over the period of 2015-2017.Based on the results of the study, the hypothesis for calculating profitability ratios, activity ratios and solvency ratios is proven to be acceptable, while the hypothesis for liquidity ratios is not proven, namely rejected, meaning that fluctuations in coal price increases can result in the use of corporate liquidity to pay company bills so that the level of liquidity of the company can be reduced
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Sucipto, Agus, and Nailul Chasanah. "Liquidity Ratio, Profitability, And Solvency On Stock Returns With Capital Structure As An Intervening Variable (Study On Food And Beverage Sub Sector Listed In Indonesia Stock Exchange (Idx) Period 2013-2017)." Ekspektra : Jurnal Bisnis dan Manajemen 3, no. 1 (May 1, 2019): 52. http://dx.doi.org/10.25139/ekt.v3i1.1476.
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The stock market is a business field of securities trading one of them stock. For prospective investors, investment decisions in stock must be preceded by a process of analysis of variables which can influence the price of a stock. Investors need to have benchmarks in order to know whether if he invested in a company he would benefit if the shares are sold. Salaah one factor to be a benchmark investor is knowing the financial condition of the company where it can be seen with the financial ratio analysis and management of an optimal capital structure. This study aims to determine the effect of the ratio of liquidity, profitability, and solvency to return stock with a capital structure as an intervening variable.This study uses a quantitative approach. The research method using the method of documentation. Samples were company food and beverage sub-sectors listed in Indonesia Stock Exchange 2013-2017 period. The sampling technique used purposive sampling method with predetermined criteria obtained 11 samples of the company. This study uses data analysis Partial Least Square (PLS).These results indicate that liquidity ratios have a negative impact on stock returns, while the profitability and solvency ratios have no effect on stock returns. The results also show the liquidity ratio and solvency ratio has a negative effect on the capital structure, profitability ratios while not having capital structure. And capital structure has a negative impact on stock returns. The results also show the ratio of liquidity, profitability, and solvency partially no effect on stock returns with the capital structure as an intervening variable.
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Sinha, R. K., M. M. Nizamuddin, and Ameer Hassan. "A Statistical Distribution for the Solvency Ratio of Indian Non-life Insurers." SDMIMD Journal of Management 3, no. 2 (September 1, 2012): 97. http://dx.doi.org/10.18311/sdmimd/2012/2745.
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The Indian Insurance Industry, which was privatized in the year 1999, has witnessed steep growth in terms of its business statistics, such as number of insurance companies, number of policies issued, aggregate premium underwritten, etc. However, many of the insurers are still struggling to break even after a decade of their business operations. The insurance companies are different from other companies, which take longer time to stabilize. The progress of stabilization of the new companies can be measured in many ways. One way is to analyze the level of volatility in the various financial ratios, in addition to their average levels. It may be generally expected that an older company will have lower volatility in its financial ratios than the new ones. This is because of better understating of business and knowledge gained over years of business. This is one of the indicators for judging the stabilization status of the company. The solvency ratio is one of the most important financial ratios for an insurer, which signals the overall health of the company. Accordingly, it is an important figure, which any stakeholder in the industry would like to watch closely. It is generally monitored either on a quarterly or an annual basis depending on the regulatory requirements of the specific country. Insurance companies which may be in a good financial position at a given point of time may fall short of the solvency margin requirement in the next period because of uncertainties and unforeseen factors. Although it is difficult to assess when such a situation for an insurance company could happens, it remains an important task to get best estimates possible with the available data and other factors. The paper attempts to study and analyze the solvency ratio of the non-life insurance companies in India and model it through a statistical distribution. It examines the differentials in its trend and movement in the public and private insurance companies (as public sector companies are very old companies, as compared to the private ones), amongst the private insurers and across the time. It does not find significant difference in the public and private insurers, as the public sector companies too appears to struggle with high level of volatility in their solvency ratios despite their long years of business experience. It is found that the 3- parameter Burr distribution explains our quarterly time-series dataset of solvency ratio appropriately. Given the observations are independently and identically distributed and the Burr distribution explains the dataset appropriately, the paper reveals that the default cases are expected to be more than the actual cases, as observed so far. In the last, the paper suggests further studies on this, which may be taken up. For example, it suggests that a multiple linear regression analysis could be carried out to explain the variation in the solvency ratios through few independent variables and identifies them, which are likely to impact the solvency ratio of non-life insurance companies.