Claim Missing Document
Check
Articles

Found 2 Documents
Search

Analisis Perusahaan Asuransi Syariah Di Indonesia Periode 2019-2022 Dengan Metode DEA (Data Envelopment Analysis) Luthfi Ajisantoso; Nadiyatul Aulia; Nasiatul Hana Fikriyah; Rani Meisya Fitriani
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.889

Abstract

The growth of sharia insurance from 2019-2022 shows that sharia insurance is still developing in society. However, there will be a decline in 2022 in general insurance and reinsurance on investments and assets which have an important role in running a sharia insurance company. The aim of this research is to determine the level of efficiency of sharia insurance companies in Indonesia for the 2019-2022 period using the DEA method. This research was carried out using quantitative methods where the emphasis is more on data processing, proving hypotheses and using statistical tools to make it easier for researchers to manage data. The data used in this research is Time Series, namely data that has a time series of more than one year on one object or data collected over time on individuals or objects.
Faktor-Faktor Yang Mempengaruhi Audit Report Lag: Pengaruh Umur Perusahaan, Ukuran Perusahaan Dan Reputasi Auditor Luthfi Ajisantoso; Cris Kuntadi
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 3 (2024): Juni: SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i3.538

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research functions to strengthen theories and phenomena of the relationship or influence between variables. This article reviews the factors that influence audit report lag, namely the influence of company age, company size and auditor reputation, a study of the tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this article's literature review are: 1) the influence of company age on audit report lag; 2) company size influences audit report lag; and 3) the auditor's reputation influences audit report lag