Abstract
<p><em>The growth of sharia insurance in Indonesia continues to occur. This is a sign that the people in Indonesia have good risk management because the company's growth is supported by the increase in customers in sharia insurance companies. This condition must be supported again by the conditions in which the company has a good performance, so the company must find a way to continue to improve its performance. This study is aimed to determine the effect of leverage, firm size, and company age on the financial performance of sharia companies. The method used is through quantitative research using multiple regression. The method of data collection uses a purposive sampling technique carried out to all populations, namely all Islamic insurance companies in Indonesia from 2012 to 2018. The results of the study show that leverage and age of the company do not succeed in influencing financial performance, while firm size has a positive effect on financial performance. Therefore it is important for companies to continue to increase their assets, especially in collecting funds from the public as the company's ingredients in managing their finances to improve their financial performance.</em><em></em></p><strong><em>Keywords</em></strong><em>: Age, Financial Performance, Leverage, Size</em>
Highlights
The business potential of sharia insurance companies is still very large in a country that has a Muslim majority population
The existence of the management ranks will greatly influence the success of the company's business, especially in improving its financial performance because it will control the potential of the company's resources at that time. so as to provide certainty of its existence in Islamic insurance, research is needed
For the data collected by the research results on sharia insurance companies in Indonesia, 5 Islamic insurance companies in Indonesia were obtained in 2018
Summary
The business potential of sharia insurance companies is still very large in a country that has a Muslim majority population. Related to its current existence, sharia insurance companies must have good performance in order to be able to survive and meet the needs of the community, because the main purpose of the establishment of a company is to obtain profits through its potential. Good performance improvement will show that the sharia insurance business has been successfully implemented, especially in developing countries. The existence of the management ranks will greatly influence the success of the company's business, especially in improving its financial performance because it will control the potential of the company's resources at that time. The existence of the management ranks will greatly influence the success of the company's business, especially in improving its financial performance because it will control the potential of the company's resources at that time. so as to provide certainty of its existence in Islamic insurance, research is needed
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