Pengaruh pendapatan kontribusi dan Return on asset ROA terhadap laba bersih perusahaan asuransi jiwa syariah yang terdaftar di asosiasi asuransi jiwa Indonesia (AAJI)2020-2024

Abstract

This study aims to analyze and empirically examine the effect of Contribution Revenue and Return On Assets (ROA) both partially and simultaneously on the Net Profit of Sharia Life Insurance Companies registered with the Indonesian Life Insurance Association (AAJI) for the 2020-2024 period. The research approach used is associative quantitative. Through purposive sampling technique, a final sample of 15 companies was obtained with a total of 75 panel data observation units over five years of observation. The data analysis method used is panel data regression processed using Stata statistical software. The partial test results (t-test) show that Contribution Revenue has a positive and significant effect on Net Profit, confirming that premium collection is the main core of the company's profitability. On the other hand, Return On Assets (ROA) partially is found to have no significant effect on Net Profit, as an impact of economic fluctuations and asset allocation that tended to be conservative during the pandemic and recovery phases. However, simultaneously (F-test), Contribution Revenue and Return On Assets (ROA) are proven to have a significant effect on the Net Profit of Sharia Life Insurance Companies.