Pengaruh Liabilitas, Pendapatan Kontribusi, BI Rate, dan Inflasi terhadap Return on Assets Asuransi Umum Syariah
DOI:
https://doi.org/10.28918/9a37rr19Abstract
This study is motivated by the importance of profitability as a key indicator for assessing the performance and sustainability of Islamic general insurance companies in Indonesia. The purpose of this research is to analyze and empirically examine the influence of internal factors, namely contribution income and liabilities, as well as macroeconomic factors consisting of the BI Rate and inflation, on company profitability measured using Return on Assets (ROA). This research employs a descriptive quantitative approach using secondary time series data derived from the financial statements of six fully sharia-compliant Islamic general insurance companies during the 2020–2024 period. The results of the regression analysis show that contribution income has a positive and significant effect on ROA, while liabilities have a negative and significant effect on profitability. On the other hand, the BI Rate and inflation are found to have no significant effect on the profitability of Islamic general insurance companies. These findings indicate that profitability performance within the industry is more strongly influenced by the effectiveness of internal financial management than by fluctuations in macroeconomic conditions. Therefore, strengthening contribution income and maintaining healthy liability levels are essential strategies for improving financial stability and enhancing the profitability of Islamic general insurance companies in Indonesia.
Keywords: sharia general insurance, internal factors, macroeconomic factors, ROA
Keywords:
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