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All Journal BAREKENG: Jurnal Ilmu Matematika dan Terapan Jurnal Dinamika Akuntansi
Novita, Mila
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Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Energy Engineering Mathematics Mechanical Engineering Physics Transportation

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MODELING THE BENEFITS OF A MARRIAGE REVERSE ANNUITY CONTRACT WITH DEPENDENCY ASSUMPTIONS USING ARCHIMEDEAN COPULA Lundy, Arnhilda Aspasia; Novita, Mila; Fithriani, Ida
BAREKENG: Jurnal Ilmu Matematika dan Terapan Vol 18 No 4 (2024): BAREKENG: Journal of Mathematics and Its Application
Publisher : PATTIMURA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/barekengvol18iss4pp2137-2152

Abstract

Social security benefits may not be enough for retirement. Equity release products like marriage reverse annuities can boost retirement income for older couples. Marriage reverse annuity’s contract convert all or part of the real estate value of elderly spouses while they are living (joint life status) or after one partner dies (last survivor status). Since husband and wife face the same death risk, the chance of death between spouses is believed to be dependent for realism. Thus, copula models the future dependency model of a husband and wife. Sklar's theorem states that copulas link bivariate distribution and marginal cumulative functions. One of the most common copulas is Archimedean copula. Clayton, Gumbel, and Frank are Archimedean copula that will be used in this investigation. The Indonesian Mortality Table IV data is used to obtain the marginal distribution of the male and female which will then be used to construct copulas (Clayton, Gumbel, and Frank) that combine two marginal distributions into a joint distribution. The marginal distribution of Indonesian Mortality Table IV is uncertain, hence Canonical Maximum Likelihood parameter estimation is utilized to estimate the parameter of copulas. Multiple-state models depict the marriage reverse annuity model for joint life and last survivor status. The probability structure is based on Sklar's theorem and copula survival function. The contract benefits calculation utilizing copulas (Clayton, Gumbel, and Frank) shows that joint life status benefits are higher than last survivor status. Joint life status uses the dependence assumption with Frank's copula to calculate the smallest annual benefit value of a marriage reverse annuity contract, while last survivor status uses the independence assumption (without copula).
The Role of Auditor Independence, Professionalism, Skepticism, and Organizational Culture on Auditor Performance Fauzi, Achmad; Lucyanda, Jurica; Permana, Fadil; Margaretha, Tifani; Novita, Mila
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.3703

Abstract

Purposes: This study aims to examine the role of internal and external factors in auditor performance. This study uses auditor independence, professionalism, and skepticism as internal factors and organizational culture as external factors. Methods: Drawing on the attribution theory to develop and test the hypotheses, this study conducts a survey method using an electronic questionnaire to collect data. The respondents are auditors working in the Big Four public accounting firms. Data are analyzed using multiple linear regression models. Findings: The results show that auditor independence, professionalism, skepticism, and organizational culture positively influence auditor performance. These findings confirmed the attribution theory that dispositional attribution and situational attribution play a key role in individual attributions, namely auditor performance. Novelty:  This study contributes to behavioral management accounting research, specifically the performance of auditors. Limited research still uses organizational culture as an external factor that may affect auditor performance.  The attribution theory complements previous studies investigating the determinants influencing auditor performance, from internal (dispositional attributions) to external (situational attributions) factors.
Co-Authors Achmad Fauzi Fithriani, Ida Jurica Lucyanda Lundy, Arnhilda Aspasia Margaretha, Tifani Permana, Fadil