This study aims to understand the influence of premium income, underwriting income, risk-based capital, liquidity and growth on the profitability of non-life insurance company in Indonesia which is proxied by the Return on Assets (ROA). The data used in this study is annual report published and provided by IDX and the websites of each company during the period of 2011-2014. The regression model using panel data approach with chow test and Hausman test showed the best regression model using the

more »

... ixed effect model. The results showed that premium income, underwriting income and risk-based capital have positive and significant impact. Meanwhile, liquidity and growth variables have positive but no significant effect on the profitability of the non-life insurance companies in Indonesia during the period of 2011-2014.