PENGARUH PENERIMAAN PREMI, BEBAN KLAIM , INVESTASI DAN UNDERWRITING TERHADAP PROFITABILITAS PADA PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA PERIODE 2014-2016
Abstract
Presently the development of insurance in Indonesia is increasing. A company is seen from the ability to increase profitability so that it can be said to grow. Increased profitability will benefit the company and is considered one of the success of the company. This study aims to determine how the effects of premium income, claim expense, investment, and underwriting on profitability at sharia life insurance companies in Indonesia. Sample used in this research are 15 sharia life insurance companies taken from OJK data source. Data is taken based on the publication of financial statements for the period 2014-2016. The dependent variable used is Return On Asset (ROA) to measure the profitability and the independent variables are premium, claim, investment and underwriting. Panel data regression analysis was used as the method in this study. The results of this study indicate that independent variables which are premium, claim, investment and underwriting have a simultaneously significant effect on the profitability of sharia life insurance companies. The result of t test or partial test of premium, claims, and underwriting variableshave a negative and significant effect on profitability.While investment has positive and significant effect to the profitability of sharia life insurance companies.