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All Journal Jurnal Telaah dan Riset Akuntansi Enrichment : Journal of Management
Hepi Prayudiawan
Universitas Islam Negeri Syarif Hidayatullah Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH AKUNTABILITAS, PENGETAHUAN AUDIT DAN GENDER TERHADAP KUALITAS HASIL KERJA AUDITOR INTERNAL (Studi Empiris Pada Inspektorat Wilayah Provinsi DKI Jakarta) Ainia Salsabila; Hepi Prayudiawan
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research examines the influence of accountability, audit knowledge, and gender to quality of work of internal auditors. The respondents in this study were auditors who worked for The Inspectorate of DKI Jakarta Province. The number of auditor who observed in this study was 68 auditors. They came from some auditors who worked in The Inspectorate of DKI Jakarta Province. The method of determining the sample was purposive sampling method, the data processing methods. That used by researcher were the multiple regression analysis.The result shows that the accountability, audit knowledge and gender simultaneously and significantly to quality of work of internal auditors. Keyword: accountability, audit knowledge, gender, quality of work of internal auditor.
Is There Relationships of Investment, Risk, Efficiency Levels of Financial Performance in Sharia Insurance in Indonesia? Deni Pandu Nugraha; Hepi Prayudiawan; Eris Sudariswan
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

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Abstract

The purpose of this study is to analyze the effect of Premium Growth, Investment Return, Leverage, Loss Claim Ratio. Healthy level with the value of Risk-Based Capital, and the Level of Efficiency on the Growth of Return On Assets (ROA) in Sharia Insurance Companies in Indonesia. The sample in this study was 34 Sharia Insurance Companies in Indonesia in 2013-2017. This study uses panel data regression analysis with Eviews version 9. sample data collection technique using purposive sampling. The results of this study indicate that simultaneously the independent variable influences the effect of Premium Growth, Investment Return, Leverage, Loss Claims Ratio, Healthy Level with Risk-Based Capital, and Efficiency Level has a significant effect on Return on Assets (ROA). Partially the results show that Investment Results, Leverage, Loss Claims Ratio, and Efficiency Levels influence Return On Assets (ROA), while Premium Growth and Soundness with Risk-Based Capital values have no effect on Return On Assets (ROA) with a significance level.
Co-Authors Ainia Salsabila Eris Sudariswan