THE INFLUENCE OF CONTRIBUTIONS, CLAIMS, AND INVESTMENT RETURNS ON THE UNDERWRITING SURPLUS OF TABARRU' FUNDS
Abstract
Underwriting surplus is the excess of the total tabarru' fund for a certain period, after deducting compensation/claim payments, reinsurance contributions, and technical reserves. The underwriting surplus at the end of each year in sharia life insurance companies will be disbursed according to the percentage of distribution (nisbah). At PT. Prudential Life Assurance and PT. AIA Financial sharia, the insurance participant's share is at most 80%. Followed by PT. Sun Life sharia, the insurance company's share is at most 40%. And PT. Manulife sharia, the tabarru' fund share is at most 60%.
The formulation of the problem in this study is: 1. Does the contribution affect the underwriting surplus of tabarru' funds in sharia life insurance registered with the OJK? 2. Do claims affect the underwriting surplus of tabarru' funds in sharia life insurance registered with the OJK? 3. Do investment results affect the underwriting surplus of tabarru' funds in sharia life insurance registered with the OJK? 4. Do contributions, claims, and investment results affect the underwriting surplus of tabarru' funds in sharia life insurance registered with the OJK?
This study uses a quantitative method. In this study, the population used is 50 sharia life insurance companies registered with the OJK. The sample used was 7 companies and used the purposive sampling method. The data analysis method used is panel data regression using the help of Eviews 12 software.
The conclusion of the results of this study is that the variables of contribution, claims, and investment results partially do not affect the underwriting surplus of tabarru' funds. Simultaneously, the variables of contribution, claims and investment results affect the underwriting surplus of tabarru' funds with an Fcount value of 12.61913 > Ftable of 2.911334014 and a significant value of 0.000000 < 0.05.
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