PENGARUH INTELLECTUAL CAPITAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP TINGKAT SOLVABILITAS DANA PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA TAHUN PERIODE 2013-2015

The development of Insurance at the moment is quite increased, the same thing also happens in Takaful insurance. This can be seen from the increase in sharia insurance market share and public awareness of the risk of loss. Solvency insurance companies (RBC) is an indicator of health insurance companies, related to the ability of insurance companies in fulfilling obligations. In maintaining the health of corporate funds of course the company requires capital adequacy, namely tangible capital or intangible capital and adequate assets. This study aims to analyze the influence of Intellectual Capital (VAIC), Company Size (Size), and Profitability (ROA) on solvency of corporate funds (RBC). The population used in this study is a sharia life insurance company registered with the Financial Services Authority (OJK) with 13 companies as a sample. Data taken in the form of annual financial statements, from 2013 to 2015. The method used is panel data regression analysis. The results of this study, indicate that simultaneously variable intellectual capital (VAIC), firm size (Size) and profitability (ROA) have a significant effect on the solvency (RBC) of life insurance sharia. While partially, the results of this study showed that the variable intellectual capital (VAIC) does not affect the solvency (RBC) of life insurance sharia. Variable size of company (Size) and profitability (ROA) have positive and significant effect to solvability (RBC) life insurance shari