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Aulia, Syahputri
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Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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ANALISIS PENGARUH PENGALAMAN DAN KOMITMEN PROFESIONAL TERHADAP PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK KOTA MEDAN Aulia, Syahputri; Khairani
JMRI Journal of Multidisciplinary Research and Innovation Vol. 2 No. 1 (2024): April
Publisher : Lembaga Riset dan Pengembangan Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61240/jmri.v2i1.62

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh : (1) pengalaman Konsultan pajak kota Medan terhadap pengambilan keputusan etis, (2) komitmen profesional Konsultan pajak kota Medan terhadap pengambilan keputusan etis, (3) pengalaman dan komitmen profesional Konsultan pajak kota Medan terhadap pengambilan keputusan etis. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Dalam penelitian ini populasi penelitian adalah seluruh Konsultan pajak yang terdaftar di IKPI Kota Medan, sedangkan sampel penelitian ditentukan menggunakan purposive sampling. Karena jumlah variabel penelitian ini adalah 3 maka sampel penelitian ini sebanyak 30 orang Konsultan pajak. Untuk mengukur variabel pengalaman (X1) menggunakan instrumen yang terdiri dari 14 item pernyataan berdasarkan 3 indikator. Sedangkan untuk mengukur variabel komitmen profesional (X2) menggunakan instrumen yang terdiri dari 15 item pernyataan berdasarkan 4 indikator. Untuk mengukur variabel pengambilan keputusan etis (Y), menggunakan instrumen Skala Machiavellian (skala Mach IV) yang terdiri dari 20 item pernyataan berdasarkan 5 indikator. Seluruh instrumen yang digunakan dinyatakan valid dan reliabel. Hasil penelitian menunjukkan 1) terdapat pengaruh antara pengalaman dan keputusan etis, (2) terdapat pengaruh antara komitmen profesional dan keputusan etis, (3) secara simultan terdapat pengaruh antara seluruh variabel.
THE EFFECT OF RISK BASED CAPITAL ON THE PROFITABILITY OF INSURANCE COMPANIES REGISTERED WITH THE FINANCIAL SERVICES AUTHORITY Aulia, Syahputri
JMRI Journal of Multidisciplinary Research and Innovation Vol. 2 No. 2 (2024): August
Publisher : Lembaga Riset dan Pengembangan Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61240/jmri.v2i2.71

Abstract

This research aims to determine the development of Risk Based Capital, profitability, and the effect of Solvency Rate Limit (RBC) on profitability in Syariah Unit Insurance registered with the Financial Services Authority. This research is a quantitative research, and the source of data obtained is secondary data. The population is 25 Syariah Unit General Insurance companies registered with Financial Services Authority (OJK). This research sample uses a purposive sampling technique by 9 Syariah Unit General Insurance companies registered with OJK using annual financial statements in accordance with the variables used during the period (2018-2023). The data analysis uses multiple linear regression analysis with a constant of 41.513 which means, if the Risk Based Capital variable is fixed, then the Return On Asset will increase by 41.513 and the regression coefficient value for the Investment variable in the regression equation shows a positive value of 0.023 X, this means that if the Risk Based Capital variable is fixed, then the Return On Asset variable will increase by 0.023. The Coefficient of Determination (R) for Risk Based Capital on Return On Asset is 0.609, then for the Risk Based Capital variable on Return On is 0.515. And the Analysis of the Hypothesis Test is known that Risk Based Capital (X) shows at an alpha coefficient of 5% (t-stat = 3.119 > 1.674) and prob. 0.006 < 0.05. So the hypothesis is accepted, namely Risk Based Capital has a significant effect on Return On Equity in the Alpha 5% Syariah unit insurance company.
Co-Authors Khairani