This study aims to determine the effect of Underwriting Expenses and Operating Cash Flow on Profitability at Asuransi Bina Dana Arta Tbk on the Indonesia Stock Exchange partially or simultaneously. The method used is a documentation form and analyzed using SPSS 31. The results of this study indicate that Underwriting Expenses do not affect profitability with -ttable > tcount < ttable (-2179 > 1.934 < 2.179), Underwriting Expenses do not affect because in the 15 periods studied, although Underwriting Expenses increased, profitability growth did not decrease. Operating Cash Flow has a negative effect on Profitability (tcount (-4.445) < -2.179), Operating Cash Flow has a negative effect because there are 10 of the 15 periods studied showing cash outflows and cash outflows of 157.98 billion higher than cash inflows. Based on the results of this study, the company is advised to carry out cash flow planning so that cash outflows from operational activities can be suppressed and cash use becomes more efficient.
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