Determinan Surplus Underwriting Dana Tabarru' Asuransi Umum Syariah Di Indonesia

ALIFA RASYIDA SHOLEH, Dr. Leo Indra Wardhana, M.Sc., CFP�®

2022 | Tesis | MAGISTER AGAMA DAN LINTAS BUDAYA

Penelitian ini bertujuan untuk menguji retakaful, komisaris independen, total aset dan pertumbuhan hasil investasi terhadap surplus underwriting dana tabarru'. Tiga perusahaan asuransi umum full syariah di Indonesia dan empat belas unit usaha syariah menjadi subjek dalam penelitian ini. Data mengenai penelitian ini dikumpulkan dari berbagai informasi di dalam laporan tahunan periode 2014-2019 menggunakan pendekatan metode kuantitatif dengan unit analisis regresi data panel. Hasil penelitian menunjukkan bahwa retakaful dan total aset berpengaruh positif terhadap surplus underwriting dana tabarru� sedangkan komisaris independent dan pertumbuhan hasil investasi tidak memiliki pengaruh terhadap surplus underwriting dana tabarru�.

This study aims to examine retakaful, independent commissioners, total assets and growth of investment returns on the underwriting surplus of tabarru' funds. Three fully sharia general insurance companies in Indonesia and fourteen sharia business units are the subjects of this study. Data regarding this research were collected from various the annual report for the 2014-2019 period using a quantitative method with panel data regression. The result of the research shows that retakaful and total assets have an effect on the underwriting surplus of the tabarru' fund, while independent commissioners the growth of investment returns has no effect on the underwriting surplus of the tabarru' fund.

Kata Kunci : Retakaful, Komisaris Independen, Total Aset, Pertumbuhan Hasil Investasi, Surplus Underwriting Dana Tabarru'