This study aims to analyze the simultaneous and partial effect of Gross Premium, Claim Reserve, Premium Reserve, and Claim Payment on ROA. The samples used in this study were as many as 10 general insurance companies listed on the Indonesia Stock Exchange. Data processing with Eviews version 9, resulting in Gross Premium has a positive and significant effect on ROA. Claims Reserves have a negative and significant effect on ROA. Premium Reserves have a positive but insignificant effect on ROA. Claim payments have a negative and significant effect on ROA.
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