This research was conducted to analyze the calculations and factors that affect the adequacy ratio of capitals. Capital adequacy ratio is a ratio that represents the ability and obligations of a pension fund company in providing funds that are used to overcome pension program fulfillment for its participants. The data used are secondary data from PT Aneka Tambang for the 2014- 2017 periods. The data analysis method applied is a quantitative descriptive approach. The results show that the capital adequacy ratio continues to increase every year and the factors that influence it are the wealth for funding, actuarial liabilities, and company net assets.

Keywords : Actuarial liabilities; Capital Adequacy Ration; Net Asset; Pension Funds