Hadi Aldo
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Analisis Efisiensi Pada Perusahaan Asuransi Yang Terdaftar Di Ojk Periode 2018 - 2019 Dengan Metode Dea Hadi Aldo
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2022): Jurnal Riset Akuntansi dan Keuangan. April 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i1.34749

Abstract

This study aims to determine the level of efficiency in insurance companies in Indonesia. The population in this study are insurance companies registered with the OJK in the 2018-2019 period. The sampling technique was simple random sampling. The type of data used is secondary data. Data obtained by downloading the annual financial statements of each insurance company. Based on the results of the research that has been obtained, it can be concluded that of the 15 companies used as research samples, the average company has good performance efficiency. Measurements were made using the CRS and VRS models with input and output orientations.