Abstract
This research analyzes the determinants of financial performance for Islamic insurance companies in Jordan
during 2008 – 2015, by analyzing the impact of external and internal business environment. The internal
business environment is measured by return on assets, Islamic insurance companies’ size, equity ratio, and debt
ratio. On the other hand, the external business environment is measured by Gross Domestic Product growth rate,
inflation rate, and unemployment rate in Jordan. Also, the dependent variable is measured by return on equity for
Islamic insurance companies in Jordan. The results of this research are there are positive and significant impacts
for return on assets and companies’ size on the financial performance of Islamic insurance companies at (0.001)
significant level. In addition, there are positive not significant impacts of debt ratio and inflation rate on the
financial performance. Moreover, there are negative not significant impacts of equity ratio, gross domestic
product, and unemployment rate on the financial performance for Jordanian Islamic insurance companies. So,
the researchers recommend that Islamic insurance companies are advised to enhance the quality of their assets
and improve return on assets to accomplish high levels of financial performance.
د.ساري الملاحيم | Dr.Sari Malahim | 5965