摘要：The minimum value of risk-based capital of Islamic insurance is 30% in Indonesia, whileMalaysia is 130%. RBC is one of indicator to measure people interest in Islamic insuranceproducts. This paper aims to compare the risk-based capital (RBC) of Islamic insurancecompanies in Indonesia and Malaysia and analyze its financial ratios. This study usedquantitative approach through two analysis techniques, the Mann-Whitney test andmultiple linear regression. The results of this study showed that there is difference in riskbetween capital (RBC) of Indonesian and Malaysian Islamic insurance. Further, RBC,liquidity and investment balance ratios have a significant impact to the profitability ofIslamic Insurance in Indonesia, while investment returns have no significant impact. In theother hand, RBC, liquidity, investment balance ratio, and investment returns havesignificant impact to the profitability of Islamic Insurace in Malaysia.
关键词：RBC; Financial Ratio; Islamic Insurance; Indonesia; Malaysia
