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All Journal Jurnal Keuangan dan Perbankan JURISMA: Jurnal Riset Bisnis & Manajemen Jurnal Tabarru': Islamic Banking and Finance JASF (Journal of Accounting and Strategic Finance) Jurnal Pengabdian Masyarakat Khatulistiwa Milestone: Journal of Strategic Management Jurnal Akuntansi dan Keuangan Proceeding National Conference Business, Management, and Accounting (NCBMA) Proceeding of International Conference on Entrepreneurship (IConEnt) Accounting Analysis Journal
Naibaho, Eduard Ary Binsar
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Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Factors Affecting Voluntary Switching of Public Accounting Firms: What is the Role of Auditor Reputation? Naibaho, Eduard Ary Binsar; Amanda, Silvisia
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.2074

Abstract

Purpose : The research examines the effects of audit opinion, company growth, and financial distress on voluntary public accountant firms’ switching, with the auditor’s reputation acting as a moderating variable. Method : Voluntary Public Accountant Firms Switching and Audit Opinion in this study are measured using dummy variables. Company Growth is measured through a proxy of sales changes, and Financial Distress is gauged using the Debt-to-Equity Ratio. The study uses a purposive sampling method and secondary data from 76 companies in the ASEAN 5 region, Japan, and Australia, all falling under the Consumer Staples sector in the S&P Capital IQ, during 2013-2022. The study uses a regression logistic model. Findings : The research indicates that audit opinion, company growth, and financial distress do not significantly impact voluntary public accountant firms’ switching. The study also demonstrates that an Auditor’s Reputation cannot moderate the impact of Audit Opinion, Company Growth, and Financial Distress on Voluntary Public Accountant Firms Switching. Novelty : Employing two periods of auditor switching, each spanning five years, to comprehensively examine the voluntary auditor switching phenomenon.
PREDICTION OF HEALTH INSURANCE PRODUCT PURCHASE ALLOCATION IN VARIOUS INDUSTRIES IN INDONESIA USING THE RANDOM FOREST METHOD Achmadi, Hendra; Naibaho, Eduard Ary Binsar; Sembel, Sandra; Lusmeida, Herlina
Milestone: Journal of Strategic Management Vol. 4 No 2 September 2024
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ms.v4i2.8752

Abstract

The objective of this research is identifying which industry can absorb the product of wealth management such as health insurance. Secondly is to identify what the most factors important to determine closing the health insurance premium. The life insurance penetration and density in Indonesia is the lowest level among the Asian country, so the data population in this research is from 38 different companies from different types of industries with 143 data sample, by using the purposive sampling. Most factors which influence the purchasing of health insurance are Listrik, Industry, domicile, age and position, whether the industry that the most contribution for the health insurance sales is banking and education industry. The methodology that is used in this research is called CRIPS-DM (Cross Industrial Standards Program Data Mining). The first steps what is the purpose of the organization, and the second is what data that needed, and continue to data preparation, after modeling, it will make an interpretation of the result, and the final steps is deployment, it will plan how it will be implemented in the real world, and the accuracy score from this model is 58%. From the result of the projection closing health insurance from each industry, it can be concluded that the most industry that closed the health insurance is Banking Industry, the second is from insurance and the third is education and the next is education, retail, health, manufacturing and finance, hospitality, legal, publishing, technology and government and service industries.
Co-Authors Amanda, Silvisia Dewanti Hardiata, Fricilia Hendra Achmadi, Hendra Herlina Lusmeida Kurniadi, Timothy Hizkia Panjaitan, Andry M. Puspitasari, Veny Anindya Raudhotuzanah, Dara Sembel, Sandra Simatupang, Apriani Solihin, Riyad Widyastari, Nurul