PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN DAN UNDERWRITING TERHADAP PROFITABILITAS PERUSAHAAN ASURANSI SYARIAH DI INDONESIA PERIODE 2014-2017

This study aim to know the impact of Solvability, Company Size and Underwriting on Profitability in Syariah Insurance companies in Indonesia in 2014-2017, both in partial and simultaneous.The population in this study is a Syariah Insurance company in Indonesia in 2014-2017. File from the Financial Services Authority (OJK) concerning the Overview of Financial Data on Sharia Insurance shows total Islamic insurance assets as of August 2017 valued at IDR 38.660 trillion. That number increased by 18.68% of the total assets in August 2016 which reached Rp32.573 trillion. A sample of a research as much as 8 companies acquired by purposive sampling method, collection techniques used are literature research. Which is that the data collection of secondary data is acquired and acquired through the individual. That has something to do with the research. The data analysis use with a panel analytical technique. The results showed that partially the Underwriting variable had a significant positive effect on Profitability, while Solvability (DAR) and Company Size had no significant effect. Simultaneously Solvability, Company Size and Underwriting variables affect Profitability. Solvability variables, Company Size and Underwriting can explain the profitability of Sharia Insurance companies in Indonesia in 2014-2017 amounting to 22.85%