ANALISIS KINERJA KEUANGAN DAN RASIO KECUKUPAN DANA PADA DANA PENSIUN PEMBERI KERJA MANFAAT PASTI DI INDONESIA
Daftar Isi:
- Each year the Association of Pension Funds awarded to the pension fund is considered to have the best possible performance in furthering the pension fund as a legal entity in a professional manner to create a state fund adequacy ratio> 120% of the pension fund adequacy ratio has been met. This is done so that pension benefit payments made to the amount, timing and the right people. This study aims to empirically prove the difference in financial performance of pension fund employer defined-benefit ratio in Indonesia on the adequacy of the funds that have not been met with jimding adequacy ratios are met and the influence of age pension fund adequacy ratio has been met. Research conducted on the entire population of employer pension benefit plan in Indonesia to submit financial statements and reports to the Bureau of Pension Fund investments. Statistical methods used to test the research hypothesis is a test Mann Whitney I U test and regression analysis. The results showed in 2008 until 2010 there were significant differences in financial performance in the form of Return On Investment, Operational Cost Efficiency and Investment Portfolio Optimization and shown with better conditions in employer pension funds with defined benefit funds adequacy ratio has been met. And to the financial performance of Investment Cost Efficiency with the results found significant differences in financial performance and demonstrated with a better state pension fund by the fund adequacy ratios that have not been met. To the financial performance of pension fund growth showed no significant difference. Being for the variable age did not affect the ratio of the sufficiency of funds that have been fulfilled.