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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Mulia Saputra
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Economics, Econometrics & Finance

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PERUSAHAAN ASURANSI JIWA KONVENSIONAL DAN PERUSAHAAN ASURANSI JIWA SYARIAH (SUATU ANALISIS PERBANDINGAN) Neni Zahara; Mulia Saputra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to measure the efficiency of conventional and sharia life insurance companies in indonesia during the period 2012-2016 and to find out whether there are differences in efficiency between conventional and sharia life insurance companies. This research is a quantitative descriptive research using secondary data sourced from the company's annual financial statements. The samples used were 10 conventional life insurance companies and 10 sharia life insurance companies. Efficiency measurement in this study uses the Data Envelopment Analysis (DEA) method with an value-added approach. The input variables used are assets, capital, general and administrative costs, and commission expenses. While the output variable is premium and investment income. The results of this study indicate that conventional life insurance companies have a better level of efficiency than sharia life insurance companies, but there is no significant efficiency difference between conventional life insurance companies and sharia life insurance companies during the 2012-2016 period.
PENGARUH INDEPENDENSI, INTEGRITAS, DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT INSPEKTORAT PROVINSI ACEH DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI M Aqshal Fayza; Rudy Fachruddin; Mulia Saputra; Sayed Mahdi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.22787

Abstract

This study investigates the relationship between auditor independence, integrity, objectivity, and audit quality. This study's population consisted of all Aceh Inspectorate auditors. Fifty respondents were selected using a non-probability sampling method in conjunction with the census method. Primary data were collected through the distribution of questionnaires. Statistical data were analyzed by SPSS 26 version. This study shows that audit quality is affected simultaneously by independence, objectivity, and integrity. Auditor independence and objectivity affect audit quality, while integrity does not affect audit quality. According to the moderating regression study, auditor ethics moderated the relationship between the effect of independence and integrity on audit quality but does not moderate the effect of objectivity on audit quality.
Co-Authors M Aqshal Fayza Neni Zahara Rudy Fachruddin Sayed Mahdi