HUBUNGAN HASIL INVESTASI DAN BEBAN OPERASIONAL DENGAN LABA BERSIH PERUSAHAAN ASURANSI SYARIAH UMUM TAHUN 2008-2016

Abstract

This study aims to determine the relationship between investment returns and operating expenses with net income of general Islamic insurance companies. The method used in this study is quantitative, the results and conclusions this study shows. Based on the test results with the coefficient of joint determination (simultaneous), the investment outcome variable, operational expenses together or simultaneously have a very strong relationship that is equal to 0.911 and is related to the net profit of general Islamic insurance companies with a large proportion of 91%. Based on the test results in the coefficient of determination (partial) investment results have a very strong relationship that is equal to 0.883 and has a relationship with net income of the general Islamic insurance company of 88.3%. Based on the test results in the coefficient of determination (partial) operating expenses have a strong relationship that is equal to 0.574 and has a relationship with net income of the general Islamic insurance company of 57.4%. Keywords: Investment Income, Operating Expenses, Net Income