Analisis Pengaruh Pertumbuhan Premi, Hasil Investasi, Risiko Likuiditas, Tingkat Kesehatan (Solvabilitas) Dengan Nilai Risk Based Capital Dan Tingkat Efisiensi Terhadap Kinerja Keuangan Pada Perusahaan Asuransi Syariah Di Indonesia

Sharia insurance is an effort to help each other between a number of people or parties through investments in assets and or tabarru which provide a pattern of returns to deal with certain risks through contracts (agreements) in accordance with sharia. The purpose of this study is to analyze the effect of Premium Growth, Investment Results, Leverage, Claim Loss Ratio, Health Level with Risk Based Capital, and Level of Efficiency on the Growth of Return On Assets (ROA) in Sharia Insurance Companies in Indonesia. The sample in this study were 34 Islamic Insurance Companies in Indonesia in 2013-2017. This study uses panel data regression analysis with Eviews version 9 and Microsoft Excel 2013 programs and sample data collection techniques with purposive sampling. The results of this study indicate that simultaneously the independent variables influence the effect of Premium Growth, Investment Results, Leverage, Claim Loss Ratio, Health Level with Risk Based Capital, and Efficiency Level have a significant influence on Return On Assets (ROA). Partially the results show that Investment Results, Leverage, Claim Loss Ratio, and Efficiency. Level have an influence on Return On Assets (ROA), while Premium Growth and Health Level with Risk Based Capital Value has no effect on Return On Assets (ROA) with the level significance