Examining of Financial Performance Sharia Life Insurance the Role of Intellectual Capital Case Study: Indonesia

This study aims to determine the effect of Return on Assets (ROA), Operational Costs (BOPO), Liquidity, Loss Ratio, Size and Volume of Capital (VOC) on Intellectual Capital Sharia Life Insurance Companies in Indonesia as measured by VAIC. The analysis technique used is multiple linear regression using monthly data from February 2015 April 2018 sourced from OJK. The results of the study show that BOPO, Liquidity, and Size have a significant effect on VAIC while ROA, VOC and Loss Ratio have no significant effect on VAIC