ANALISIS TINGKAT PROFITABILITAS PERUSAHAAN ASURANSI SYARIAH DI INDONESIA TAHUN 2013-2019

The purpose of this study is to analyze the factors that influence the profitability of Islamic insurance companies in Indonesia. The dependent variable used in this study is return on assets, while the independent variables in this study are firm size, volume of capital, liquidity, premium growth, and inflation. The number of samples in this study amounted to 24 sharia insurance companies which were determined using the purposive sampling method. This study uses secondary data from the financial statements of sharia insurance companies registered with the Financial Services Authority (OJK) in 2013-2019. The method of analysis used in this study is multiple linear regression analysis which was previously tested for normality first. The results of this study indicate that firm size, volume of capital, and premium growth have a positive and significant effect on return on assets. Meanwhile, liquidity and inflation have a positive and insignificant effect on return on assets