PENGARUH SIZE, LEVERAGE, WORKING CAPITAL TURN OVER DAN TOTAL ASSETS TURN OVER TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA TAHUN 2011-2015

This research was conducted to analyze the influence of size, leverage, working capital turn over, and total assets turn over on the financial performance of Sharia Life Insurance Companies in Indonesia as measured by Return On Assets (ROA) from 2011 to 2015. The sample in this study is 13 companies . The data analysis technique used is panel data regression with a significance level of 5% (0.05). Results of the data analysis showed that the right model used in this study is the Random Effect Model (REM). Simultaneously the four variables significantly influence the financial performance as measured by ROA. Partially; leverage variable (0.0254) influences negative significant on the performance finance (ROA) and working capital turn over (0.000) influences positive significant on the financial performance (ROA). Whereas, size variable (0.4464) and total assets turn over (0.1671) isn’t on the financial performance (ROA)