ANALISIS PENGARUH PROPORSI TABARRU’ DAN UJRAH TERHADAP KESEHATAN KEUANGAN ASURANSI JIWA SYARIAH
Abstract
Recently, the development of insurance in Indonesia increases. An insurance company has a good financial performance by being observed its financial health. The financial health observation can be done through one of the indicators namely Risk Based Capital or usually called as solvability level. This research aims at finding out the influence of tabbaru’ and ujrah proportions with indicators of claim, retakaful and investment (ROI) towards the financial health of sharia life insurance company. Samples used in this research were 8 sharia life insurance companies registered in OJK. The data taken based on financial report publication in the period of 2013– 2017. Dependent variable used was Risk Based Capital to see the financial health and independent variable namely claim, retakaful, and investment as indicators of tabarru’ and ujrah. Panel data regression analysis was used as a method in this research. The result of t- test or in partial way shows that the independent variables of claim and retakaful have significant influence while investment variable does not have significant influence towards the financial health of sharia life insurance.