Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menganalisis serta membandingkan bagaimana keberlangsungan usaha pada perusahaan asuransi sebelum dan selama masa pandemi covid-19 dengan menggunakan metode springate (s-score). penelitian yang dilakukan berupa penelitian deskriptif kuantitatif. populasi penelitian adalah perusahaan asuransi yang terdaftar di bursa efek indonesia (bei) tahun 2016-2021, dengan total populasi 16 perusahaan. metode sampling yang digunakan adalah nonprobability sampling menggunakan sampling jenuh sehingga didapatkan sebanyak 16 sampel penelitian. data penelitian menggunakan data sekunder yang diperoleh dari dokumentasi laporan keuangan yang dipublikasikan pada laman web bursa efek indonesia (bei). analisis data yang digunakan berupa uji statistik deskriptif dan uji paired sample t-test dengan menggunakan aplikasi olah data spss 26. hasil penelitian menjelaskan bahwa ada beberapa perusahaan yang sejak awal periode tahun 2016-2021 dalam kondisi sehat yaitu abda dan life. adapula perusahaan yang sejak awal periode tahun 2016-2021 dalam kondisi bangkrut yaitu amag dan mtwi sedangkan perusahaan lainnya berfluktuatif setiap periode. setelah dilakukan paired sample t-test didapatkan hasil bahwa terdapat perbedaan pada keberlangsungan usaha perusahaan asuransi sebelum dan selama masa pandemi covid-19. kata kunci : keberlangsungan usaha,s-score, perusahaan asuransi, covid-19, paired sample t-test, statistik deskriptif

This study aims to analyze and compare how going concern in insurance companies before and during the Covid-19 pandemic is using the Springate (S-Score) method. This research is in the form of quantitative descriptive research. The research population is insurance companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021, with a total population of 16 companies. The sampling method used is non-probability sampling using saturated sampling in order to obtain as many as 16 research samples. The research data uses secondary data obtained from the documentation of financial statements found on the Indonesia Stock Exchange (IDX) web page. Analysis of the data used in the form of descriptive statistical tests and paired sample t-test using SPSS 26 data application. The results of the study explain that there are several companies that have been in a healthy condition since the beginning of the 2016-2021 period, namely ABDA and LIFE. There are also companies that have been in bankruptcy since the beginning of the 2016-2021 period, namely AMAG and MTWI, while other companies fluctuate every period. After the paired sample t-test was carried out, the results showed that there were differences in the business continuity of insurance companies before and during the Covid-19 pandemic. Keywords: Going concern, s-score, insurance company, covid-19, paired sample t-test, descriptive statistics