Factors that Influence Surplus Underwriting of Tabarru Funds in General Islamic Insurance Companies

This study aims to determine the effect of participants' contributions, claims, net investment income, and retakaful to surplus underwriting in general insurance of sharia in Indonesia. Selection of sample using purposive sampling method which amounted to eight sharia companies. The data used are monthly in the five year observation period, 2012 until 2016. The approach used is a quantitative approach with panel data regression analysis and using Eviews 9 software. The results showed that the contribution variable of participants and net investment income had positive and significant effect on the surplus underwriting variable, while the claim variable had a significant negative effect on the surplus underwriting. Meanwhile, the retakaful variable has no significant effect on surplus underwriting