#### The Effect of Premium, Claim, Investment, Tabarru' Fund, and Underwriting to the Profit of PT. Asuransi Sinar Mas Syariah Period 2013-2019

##### Abstract

This study analyzes the effect of premiums, claims, investment returns, tabarru 'funds, and underwriting as the dependent variable and company earnings as independent factors. Whether the five dependent variables can partially affect company profits (individually) or simultaneously (overall), other research analyzes four characteristics, without tabarru' funds as an independent variable. This research also takes PT Sinar Mas Syariah as life insurance as the study's object, while others choose Risk Insurance as an object of study. The type of research used is multiple regression analysis. The variable variables to be estimated are explained by variations of several explanatory variables (more than one explanatory variable). That is, several independent variables affect the variable dependent. The process steps analyze the value of premiums, claims, investment returns, and underwriting of company profits. Then, examine the financial statements of insurance companies by comparing the literature related to analysis. The analysis's conclusions are as follows: The regression test results, the coefficient value of -0.181274 & 0.0800 probability is greater than alpha 0.05, so it can be concluded that premium has a negative and not significant effect. Based on regression test results, the coefficient value of 0.437039 is obtained & the probability of 0.0671 is greater than the alpha of 0.05. Hence, the claim has a positive and not significant effect. This means that if claims increase by 1 percent, it will raise profits by 0.437039. The regression test results, (1) the coefficient value is 0.355105 & probability 0.5898 is greater than alpha 0.05, so the claim has a positive and not significant effect. (2) the coefficient value of -0.4227707 & probability 0.3389 is greater than alpha 0.05, so the claim has a negative and not significant impact. (3) the coefficient value of 0.153263 & probability of 0.4012 is greater than alpha 0.05, so the claim has a positive and not significant impact.